The General Commissioners of Income Tax (Costs) Regulations 2001
These Regulations apply where a court makes an order under section 2A(3) of the Taxes Management Act 1970 (c. 9) (“the Act”) that the Lord Chancellor make a payment in respect of the costs of a person in the proceedings. The Regulations provide for when such an order cannot be made, and when such an order is made, how the costs shall be determined.