General Commissioners and Special Commissioners (Jurisdiction and Procedure) (Amendment)Regulations 2002
| Jurisdiction | UK Non-devolved |
| Citation | SI 2002/2976 |
| Year | 2002 |
2002 No. 2976
INCOME TAX
INHERITANCE TAX
TAXES
SOCIAL SECURITY
The General Commissioners and Special Commissioners (Jurisdiction and Procedure) (Amendment)Regulations 2002
Made 25th November 2002
Laid before Parliament 3rd December 2002
Coming into force 31th December 2002
The Lord Chancellor, in exercise of the powers conferred upon him by sections 46A(1)(a) and (1A) to (3) and 56B of the Taxes Management Act 19701and section 13(3) of the Social Security Contributions (Transfer of Functions, etc.) Act 19992and article 12(3) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 19993, after consultation with the Council on Tribunals in accordance with section 8 of the Tribunals and Inquiries Act 19924and with the consent of the Scottish Ministers5, hereby makes the following Regulations:
Citation, commencement and application
1.—(1) These Regulations may be cited as the General Commissioners and Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2002 and shall come into force on 31st December 2002.
(2) The amendments made by these Regulations shall have effect only in relation to proceedings before the General Commissioners or the Special Commissioners on or after 31st December 2002 and in relation to proceedings commenced before that date the General Commissioners (Jurisdiction and Procedure) Regulations 19946or, as the case may be, the Special Commissioners (Jurisdiction and Procedure) Regulations 19947shall continue to have effect as if these Regulations had not been made.
(3) Any reference to a regulation by number alone means the regulation so numbered in the Special Commissioners (Jurisdiction and Procedure) Regulations 1994 or the General Commissioners (Jurisdiction and Procedure) Regulations 1994 as the case may be.
Amendments to the Special Commissioners (Jurisdiction and Procedure) Regulations 1994
2. Amend the Special Commissioners (Jurisdiction and Procedure) Regulations 1994 in accordance with the provisions of regulations 3 to 6 below.
3. In regulation 2—
(a) in the definition of “proceedings” after paragraph (i) add—
“(j)
“(j) any appeal to the Special Commissioners under Part II of the Transfer Act or Part III of the Transfer Order;
(k)
(k) any appeal to the Special Commissioners under regulation 14(4) of the Working Tax Regulations;
(l)
(l) any preliminary hearing held under the provisions of regulation 9;”.
(b) after the definition of “the Taxes Acts” insert—
““the Transfer Act” means the Social Security Contributions (Transfer of Functions, etc.) Act 1999;
“the Transfer Order” means the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999;”.
(c) in the definition of “Tribunal” for “heard.” substitute “heard;”.
(d) after the definition of “Tribunal” insert—
““the Working Tax Regulations” means the Working Tax Credit (Payment by Employers) Regulations 20028.”.
4. In regulation 7(1) for the words “the Presiding” where they appear substitute the word “a”.
5. After regulation 7 insert—
“Lead Cases
7A.—(1) Where—
(a)
(a) one or more proceedings under Part II of the Transfer Act or Part III of the Transfer Order have been brought before, but have not yet been heard by, the Special Commissioners; or
(b)
(b) one or more proceedings under Part II of the Transfer Act or Part III of the Transfer Order have been brought before, but have not yet been heard by, any General Commissioners; and
(c)
(c) it appears to the Presiding Special Commissioner that those proceedings give rise to common or related issues of fact or law (“same issues proceedings”),
the Presiding Special Commissioner may of his own motion or on application by a party to any of these proceedings direct that one of those proceedings be heard in the first instance as the lead case.
(2) The Presiding Special Commissioner may give such further directions as he also considers appropriate for determination of the lead case and without prejudice to the generality of the foregoing, such further directions may include in particular directions as to—
(a)
(a) which common or related issues of fact or law (“same issues”) are to be determined in the lead case; or
(b)
(b) which Tribunal is to hear the lead case.
(3) Subject to paragraph 14 the Presiding Special Commissioner may also direct that pending determination of the lead case all other same issues proceedings before the Special Commissioners, or that were pending before the General Commissioners, shall be stayed.
(4) Directions shall not be given under paragraphs (1) to (3) except on notice to all parties to the proceedings in question who shall be entitled to be heard before any directions are given.
(5) Without prejudice generally to the parties' rights of appeal and to paragraphs (8) and (9) as appropriate, the Tribunal’s determination of the same issues in the lead case shall be binding on the parties to each of the same issues proceedings unless the Tribunal or the Presiding Special Commissioner directs otherwise.
(6) On the giving of directions under paragraphs (1) to (3) the Clerk shall send a copy of the directions to all the parties to the same issues proceedings.
(7) Upon determination of the same issues in the lead case the Clerk shall send a copy of that determination to all the parties to the same issues proceedings.
(8) Notwithstanding the provisions of paragraph (5) any party to any of the same issues proceedings may within 21 days beginning with the date on which that party receives notice of the determination of the same issues in the lead case apply to the Presiding Special Commissioner for a direction that the determination as to the same issues in the lead case shall not apply to those proceedings.
(9) Within 28 days beginning with the date of determination of the same issues in the lead case the Presiding Special Commissioner shall—
(a)
(a) give such further directions as he considers appropriate in relation to the lead case and each of the same issues proceedings stayed pending the determination of the same issues in the lead case; and
(b)
(b) such directions shall, without prejudice to the generality of the foregoing also include, as appropriate—
(i) directions as to the extent to which the determination of the same issues in the lead case is binding on any subsequent proceedings;
(ii) any further directions required as a result of an application under paragraph (8) which shall include, a direction as to any further hearing required in relation to those proceedings.
(10) On the giving of any further directions under paragraph (9) the Clerk shall send a copy of the relevant directions to each of the parties to the same issues proceedings.
(11) Where one or more of the same issues proceedings or the lead case was pending before the General Commissioners, the Clerk shall also send the notice of the matters specified in paragraphs (1) to (3) and (7) to (9) to the Clerk to the division or, as the case may be, each division of the General Commissioners concerned.
(12) Where a direction has been given for any proceedings to be heard as a lead case and those proceedings are withdrawn or discontinued either before or during the hearing, the Revenue shall—
(a)
(a) within seven days of withdrawal or discontinuance as the case may be, give notice to—
(i) the Presiding Special Commissioner;
(ii) as appropriate, the Clerk to the relevant division of the General Commissioners;
(iii) all the parties to the same issues proceedings; and
(b)
(b) the Presiding Special Commissioner may then direct that—
(i) one of the remaining same issues proceedings be substituted as the lead case; and
(ii) may also direct the extent to which any directions made prior to substitution shall be binding in relation to the substituted proceedings.
(13) On the giving of directions under paragraph (12)(b) the Clerk shall send a copy of the directions to all the remaining parties to the same issues proceedings and as appropriate, to the Clerks to the relevant divisions of the General Commissioners.
(14) Any same issues proceedings that were pending before the General Commissioners which the Presiding Special Commissioner considers are not appropriate for the lead case procedure shall be remitted to the General Commissioners for determination.
(15) References in this regulation to proceedings pending before the General Commissioners are references to proceedings pending in relation to which the General Commissioners (Jurisdiction and Procedure) Regulations 1994 apply.
(16) References in this regulation to “proceedings” shall for the avoidance of doubt, include more than one appeal against the same decision to the Special Commissioners or the General Commissioners as the case may be.”.
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