[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
	United Kingdom Statutory Instruments
You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2003 No. 968 URL: http://www.bailii.org/uk/legis/num_reg/2003/20030968.html

[New search] [Help]

" "respondent" means - 
(a) in relation to an appeal under section 320(1) of the Proceeds of Crime Act 2002, the Director of the Assets Recovery Agency;

(b) in relation to an appeal under regulation 16 of the Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) Regulations 2003[6], the Secretary of State;

(c) otherwise, the Revenue;".

     4. In regulation 8(1), for "Revenue" substitute "respondent".

     5.  - (1) In regulation 10(1) - 

(a) omit ", other than the Revenue,";

(b) in sub-paragraph (b), for "an officer of the Board" substitute "any other party ("inspecting party")".

    (2) In regulation 10(2), for "officer of the Board", in both places where it occurs, substitute "inspecting party".

     6. After regulation 12 (expert evidence), insert - 

" Appeals under Proceeds of Crime Act 2002
     12A.  - (1) This regulation applies to an appeal under section 320(1) of the Proceeds of Crime Act 2002[7].

    (2) Paragraphs (3) to (8) apply where the Presiding Special Commissioner nominates an assessor under section 320(2) of that Act in relation to any proceedings.

    (3) The assessor shall take such part in the proceedings as the Tribunal may direct and in particular the Tribunal may - 


(a) direct the assessor to prepare a report for the Tribunal on any matter at issue in the proceedings; and

(b) direct the assessor to attend the whole or any part of the hearing or any preliminary hearing.



    (4) Not more than 14 days after the nomination of an assessor, the Clerk shall notify each party in writing of the assessor's name.

    (5) The Tribunal shall send to the parties a copy of any report prepared by the assessor within 21 days of receiving it.

    (6) The parties shall have the opportunity to make observations on the assessor's report within such time and in such manner as the Tribunal shall direct.

    (7) The Tribunal shall take any observations made under paragraph (6) into account when making its decision.

    (8) The assessor shall not give oral evidence or be open to cross-examination or questioning.".

     7. In regulation 14(a) and (b) (representation at hearing), for "Revenue" substitute "respondent".

     8. In regulation 15(5) (hearings in public), after sub-paragraph (a), insert - 

" (aa) an assessor nominated under section 320(2) of the Proceeds of Crime Act 2002;".

Signed by authority of the Lord Chancellor


Rosie Winterton
Parliamentary Secretary Lord Chancellor's Department

14th March 2003



The Scottish Ministers consent to the making of these Regulations.


James Wallace
A Member of the Scottish Executive

18th March 2003

[2] 2002 c. 29.back

[3] 1992 c. 53.back

[4] The functions of the Lord Advocate under section 56B of the Taxes Management Act 1970 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 4 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

[5] S.I. 1994/1811; amended by S.I. 1999/3292, 2000/288 and 2002/2976.back

[6] S.I. 2003/96.back

[7] 2002 c. 29.back

 

© Crown copyright 2003

Prepared 10 April 2003