The Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2000
These Regulations amend the Special Commissioners (Jurisdiction and Procedure) Regulations 1994 (“the principal Regulations”) so as to make provision for appeals under the enactments relating to stamp duty, that is appeals under section 13(4) of the Stamp Act 1891, and paragraph 11 of Schedule 17 to the Finance Act 1999, relating to penalties.