The General Commissioners and Special Commissioners (Jurisdiction and Procedure) (Amendment)Regulations 2002
These Regulations amend the Special Commissioners (Jurisdiction and Procedure) Regulations 1994 (S.I. 1994/1811) (“the Special Commissioners Regulations”) and the General Commissioners (Jurisdiction and Procedure) Regulations 1994 (S.I. 1994/1812) (“the General Commissioners Regulations”). The definitions of proceedings are amended to include appeals under Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (“the Transfer Act”) and Part III of the Social Security Contributions (Transfer of Functions, etc;) (Northern Ireland) Order 1999 (“the Transfer Order”), which respectively transfer from the Secretary of State to the Commissioners of Inland Revenue or the Treasury certain functions relating to social security contributions, statutory sick pay or pension schemes and certain associated functions relating to benefits. These Regulations similarly include appeals under regulation 14(4) of the Working Tax Credit (Payment by Employers) Regulations 2002 within the definition of proceedings in the Special Commissioners Regulations and also amend that definition in the Special Commissioners Regulations to include within it preliminary proceedings, held in accordance with regulation 9.