Introductory Text1.Citation and commencement2.Amendments to the Special Commissioners (Jurisdiction and Procedure) Regulations 19943.In regulation 2— (a) in the definition of “proceedings”, after.4.In regulation 8(1), for “Revenue” substitute “respondent”.5.(1) In regulation 10(1)— (a) omit “, other than the.6.After regulation 12 (expert evidence), insert— Appeals under Proceeds of.7.In regulation 14(a) and (b) (representation at hearing), for “Revenue”.8.In regulation 15(5) (hearings in public), after sub-paragraph (a), insert—.SignatureExplanatory Note