AH0466 - General and Special Commissioners: The General Commissioners (Jurisdiction and Procedure) Regulations 1994 – Regulation 6


This useful provision enables two or more cases to be heard together where the same facts apply. Such cases might include benefits on a pool car where a number of parties have an interest in the matter, or, perhaps, a partnership where one of the partners has continued trading sole after the cessation of a partnership.

An application for a Hearing under Regulation 6 is made quite simply by listing the matter after the due issue of a warning letter. All the parties have a right to be heard at the Hearing for a Direction under Regulation 6.

Regulation 6A has effect from 31 December 2002 and enables Lead Cases to be transferred to the Special Commissioners in certain circumstances.