The General Commissioners and Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2007
The General Commissioners and Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2007
Independent editorial summary — not the official statute text. Read the official version on legislation.gov.uk.
Type: UK Statutory Instrument
Year: 2007
Number: 3612
Made: 2007-12-15
Coming into force: 2008-01-28
Last ingested: 2026-06-12 from legislation.gov.uk.
Explanatory note
Reproduced verbatim from the instrument as published on legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). The note is prepared by the responsible government department and is not part of the instrument itself.
These Regulations amend the General Commissioners (Jurisdiction and Procedure) Regulations 1994, the Special Commissioners (Jurisdiction and Procedure) Regulations 1994.
Regulations 3 and 4 remove references to the revoked Working Tax Credit (Payment by Employers) Regulations 2002 (the Working Tax Regulations) which have been revoked.
Regulations 5 and 6 amend the General Commissioners (Jurisdiction and Procedure) Regulations 1994 to provide the General Commissioners with powers to give directions, hold a preliminary hearing and impose penalties for non-compliance with directions. These changes are to enable the General Commissioners to mange cases more effectively and to bring them more in line with the similar regulations for Special Commissioner hearings.
An impact assessment has not been prepared for this instrument as it has no impact on businesses, charities or voluntary bodies.