The First-tier Tribunal and Upper Tribunal (Chambers) Order 2010

Functions of the Tax and Chancery Chamber U.K.

13.—(1) To the Tax and Chancery Chamber are allocated all functions related to—

(a) an appeal against a decision of the First-tier Tribunal made—

(i) in the Tax Chamber;

(ii) in the General Regulatory Chamber in a charities case;

(b) a reference or appeal in respect of—

(i) a decision of the [F1 Financial Conduct Authority or the Prudential Regulation Authority];

(ii) a decision of the Bank of England;

(iii) a decision of a person related to the assessment of any compensation or consideration under the Banking (Special Provisions) Act 2008 M1 ;

(iv) a determination or dispute within the meaning of regulation 14(5) or 15 of the Financial Services and Management Act 2000 (Contribution to Costs of Special Resolution Regime) Regulations 2010 M2 ;

[F2 (ba) an appeal in respect of a decision of a Minister under section 147(4)(a) or (b) of the Policing and Crime Act 2017;]

(c) a reference in respect of a decision of the Pensions Regulator;

(d) an application under paragraph 50(1)(d) of Schedule 36 to the Finance Act 2008 M3 ;

(e) proceedings, or a preliminary issue, transferred to the Upper Tribunal under Tribunal Procedure Rules—

(i) from the Tax Chamber of the First-tier Tribunal;

(ii) from the General Regulatory Chamber of the First-tier Tribunal in a charities case;

(f) a matter referred to the Upper Tribunal under section 9(5)(b) of the Tribunals, Courts and Enforcement Act 2007 or under Tribunal Procedure Rules relating to non-compliance with a requirement of the First-tier Tribunal—

(i) by the Tax Chamber of the First-tier Tribunal;

(ii) by the General Regulatory Chamber of the First-tier Tribunal in a charities case;

(g) an application for the Upper Tribunal to grant the relief mentioned in section 15(1) of the Tribunals, Courts and Enforcement Act 2007 (Upper Tribunal's “judicial review” jurisdiction), or to exercise the powers of review under section 21(2) of that Act (Upper Tribunal's “judicial review” jurisdiction: Scotland), which relates to—

(i) a decision of the First-tier Tribunal mentioned in paragraph (1)(a)(i) or (ii);

(ii) a function of the Commissioners for Her Majesty's Revenue and Customs or an officer of Revenue and Customs, with the exception of any function in respect of which an appeal would be allocated to the Social Entitlement Chamber by article 6;

(iii) the exercise by the Serious Organised Crime Agency of general Revenue functions or Revenue inheritance tax functions (as defined in section 323 of the Proceeds of Crime Act 2002 M4 ), with the exception of any function in relation to which an appeal would be allocated to the Social Entitlement Chamber by article 6;

(iv) a function of the Charity Commission, or one of the bodies mentioned in sub-paragraph (b) or (c)[F3 ;

F4 (h)] . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F5 (i) an application under section 151, 181E or 181F of the Tax Collection and Management (Wales) Act 2016.]

(2) In this article “a charities case” means an appeal or application in respect of a decision, order or direction of the Charity Commission, [F6 an application under section 324A of the Charities Act 2011,] or a reference under [F7 section 325 or 326 of that Act].

Textual Amendments

F1 Words in art. 13(1)(b)(i) substituted (8.8.2014) by The First-tier Tribunal and Upper Tribunal (Chambers) (Amendment) Order 2014 (S.I. 2014/1901), arts. 1, 2(3)

F2 Art. 13(1)(ba) inserted (27.7.2017 coming into force in accordance with art. 1) by The First-tier Tribunal and Upper Tribunal (Chambers) (Amendment) Order 2017 (S.I. 2017/722), arts. 1, 3

F3 Art. 13(h) inserted (1.7.2013) by The First-tier Tribunal and Upper Tribunal (Chambers) (Amendment) Order 2013 (S.I. 2013/1187), arts. 1, 7

F4 Art. 13(1)(h) omitted (14.5.2018) by virtue of The First-tier Tribunal and Upper Tribunal (Chambers) (Amendment) Order 2018 (S.I. 2018/509), arts. 1(1), 2(3)

F5 Art. 13(1)(i) inserted (21.12.2017) by The First-tier Tribunal and Upper Tribunal (Chambers) (Amendment No. 2) Order 2017 (S.I. 2017/1169), arts. 1, 6

F6 Words in art. 13(2) inserted (31.7.2023) by The First-tier Tribunal and Upper Tribunal (Chambers) (Amendment) Order 2023 (S.I. 2023/769), arts. 1, 2(4)(a)

F7 Words in art. 13(2) substituted (31.7.2023) by The First-tier Tribunal and Upper Tribunal (Chambers) (Amendment) Order 2023 (S.I. 2023/769), arts. 1, 2(4)(b)

Marginal Citations

M1 2008 c. 2

M2 S.I. 2010/2220

M3 2008 c. 9

M4 2002 c. 29