The Special Commissioners (Jurisdiction and Procedure) Regulations 1994
These Regulations provide for the procedure and practice to be followed in connection with appeals to, and other proceedings before, the Special Commissioners and also deal with jurisdictional matters relating to such proceedings. Regulations governing procedure and jurisdiction have also been made in relation to the General Commissioners (S.I. 1994/1812), and a third set of Regulations contains amendments and repeals of primary and secondary legislation relating to procedure and jurisdiction in proceedings before the General Commissioners and Special Commissioners (S.I. 1994/1813).