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    " (1) This regulation applies where there is more than one appeal under Part II of the Transfer Act or Part III of the Transfer Order against the same decision and none of the appellants has elected in accordance with section 46(1) of the Management Act[5] to bring the appeal before the Special Commissioners instead of before the General Commissioners.".

     4. After regulation 8 insert - 

" Transfer of proceedings to the Special Commissioners etc.
     8A.  - (1) Subsections (2), (3), (3A), (4) and (5) of section 44[6] of the Management Act apply to appeals to the tax appeal Commissioners under Part II of the Transfer Act and Part III of the Transfer Order as they apply to proceedings relating to income tax with the modifications specified in this regulation.

    (2) In those subsections "the Taxes Acts" includes Part II of the Transfer Act and Part III of the Transfer Order.

    (3) In the said subsection (2) for "the said rules" substitute "the rules relating to the assignment of appeals given in the Social Security Contributions (Decisions and Appeals) Regulations 1999".

    (4) In the said subsection (4) after "this section" insert "or the Social Security Contributions (Decisions and Appeals) Regulations 1999".".

Nick Montagu

Dave Hartnett
Two of the Commissioners of Inland Revenue

Dated 22nd November 2001



The Lord Chancellor and the Scottish Ministers concur in these Regulations.


Irvine of Lairg,
C

Dated 1st December 2001


James R Wallace
A member of the Scottish Executive

Dated 13th December 2001

[2] S.I. 1999/671.back

[3] The functions of the Lord Advocate under section 13(1) of the Transfer Act, were transferred to the Secretary of State by Article 2(1) of, and the Schedule to, the Transfer of Functions (Lord Advocate and Secretary of State) Order 1999 (S.I. 1999/678). Those functions were then treated as being exercisable in or as regards Scotland, for the purposes of section 63 of the Scotland Act 1998 (c. 46), by Article 3 of, and paragraph 22 of Schedule 1 to, the Scotland Act 1998 (Functions Exercisable in or as Regards Scotland) Order 1999 (S.I. 1999/1748), and were transferred to the Scottish Ministers by Article 2 of, and Schedule 1 to, the Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc.) Order 1999 (S.I. 1999/1750).back

[4] S.I. 1999/1027.back

[5] The reference is to the Taxes Management Act 1970 (c. 9). Section 46(1) was amended by paragraph 2 of Schedule 7 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 and paragraph 1 of Schedule 6 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.back

[6] Section 44(2) was substituted by section 133(2) of the Finance Act 1988 (c. 39) and amended by Part V(12) of Schedule 41 to the Finance Act 1996 (c. 8). Section 44(3A) was inserted by paragraph 5 of Schedule 22 to the Finance Act 1984 (c. 43). Section 44(5) was amended by paragraph 3 of Schedule 1 to the General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813).back

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