Made | 12th December 2001 | ||
Laid before Parliament | 19th December 2001 | ||
Coming into force | 31st January 2002 |
Application of provisions of the Act with modifications
3.
- (1) Section 56A of the Act (appeals from the Special Commissioners)[3] applies in relation to a referral to the Special Commissioners with the following modifications.
(2) For subsection (1) substitute -
he may appeal against that decision to the High Court.".
(3) In subsection (2) -
(4) In subsection (3) for "in principle or a decision finally determining an appeal" substitute "determining a question referred".
(5) Subsections (8) and (9) shall be omitted.
(6) After subsection (11) add -
who gave notice of referral under that section or paragraph to the Special Commissioners.".
4.
- (1) Section 58 of the Act (proceedings in tax cases in Northern Ireland)[5] applies in relation to a referral to the Special Commissioners with the following modifications.
(2) Subsection (2) shall be omitted.
(3) In subsection (2B) -
(4) In subsection (2C) omit "on a case stated under regulation 22 of the General Commissioners Regulations or".
(5) Omit subsection (3).
Signed by authority of the Lord Chancellor
Rosie Winterton
Parliamentary Secretary Lord Chancellor's Department
5th December 2001
The Scottish Ministers consent to the making of these Regulations.
James R Wallace
A member of the Scottish Executive
12th December 2001
[2] 1998 c. 36. Paragraph 31A was inserted, together with paragraphs 31B to 31D, by paragraph 7(1) of Schedule 29 to the Finance Act 2001.back
[3] Section 56A was inserted by paragraph 7 of Schedule 22 to the Finance Act 1984 (c. 43), substituted by paragraph 11 to Schedule 1 to the General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813) and amended by regulation 3 of the Special Commissioners (Amendment of the Taxes Management Act 1970) Regulations 1999 (S.I. 1999/3294).back
[4] The reference is to the Special Commissioners (Jurisdiction and Procedure) Regulations 1994 (S.I. 1994/1811).back
[5] Section 58 was amended by Part II of Schedule 5 to the Judicature (Northern Ireland) Act 1978 (c. 23), sections 134(2) and 135 of, and Part IX of Schedule 14 to, the Finance Act 1988 (c. 39), paragraph 1(1) of Schedule 1 to the Capital Allowances Act 1990 (c. 1), paragraph 12 of Schedule 1 to S.I. 1994/1813, section 30(4)(d) of, and Part III(4) of Schedule 20 to, the Finance Act 1999 (c. 16) and paragraph 3 of Schedule 2 to the Capital Allowances Act 2001 (c. 2).back