
1 
These Regulations may be cited as the Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2000 and shall come into force on 1st March 2000.
2 
In these Regulations “the principal Regulations” means the Special Commissioners (Jurisdiction and Procedure) Regulations 1994 and “regulation” means a regulation of the principal Regulations.
3 
In regulation 2—
(a) after the definition of “costs” there shall be inserted the following definition—“
 “the enactments relating to stamp duty” means section 13(4) of the Stamp Act 1891 and Part II of Schedule 17 to the Finance Act 1999;”
(b) in the definition of “proceedings” after paragraph (h) there shall be added the following paragraph—“
(i) any appeal to the Special Commissioners under the enactments relating to stamp duty;”.
4 
In regulation 24—
(a) in paragraph (3) for “paragraph (4)” there shall be substituted the words “paragraphs (4) and (5)”;
(b) after paragraph (4) there shall be added the following paragraph—“
(5) Any penalty determined by the Tribunal under paragraph (1) or (2) above in proceedings relating to an appeal under the enactments relating to stamp duty shall for all purposes be treated as if it were a penalty, other than a penalty under section 15B of the Stamp Act 1891 (penalty on late stamping), determined by an officer of the Board, and due and payable, under those enactments.”
Signed on behalf of the Lord Chancellor
Jane Kennedy
Parliamentary Secretary
Lord Chancellor’s Department
23rd January 2000The Scottish Ministers consent to the making of these Regulations
Jim Wallace
Minister for Justice A member of the Scottish Executive
8th February 2000