15Appeal from Commissioner on point of law
(1)Subject to subsections (2) and (3) below, an appeal on a question of law shall lie to the appropriate court from any decision of a Commissioner.
(2)No appeal under this section shall lie from a decision except—
(a)with the leave of the Commissioner who gave the decision or, in a prescribed case, with the leave of a Commissioner selected in accordance with regulations; or
(b)if he refuses leave, with the leave of the appropriate court.
(3)An application for leave under this section in respect of a Commissioner’s decision may only be made by—
(a)a person who, before the proceedings before the Commissioner were begun, was entitled to appeal to the Commissioner from the decision to which the Commissioner’s decision relates;
(b)any other person who was a party to the proceedings in which the first decision mentioned in paragraph (a) above was given;
(c)any other person who is authorised by regulations to apply for leave;
and regulations may make provision with respect to the manner in which and the time within which applications must be made to a Commissioner for leave under this section and with respect to the procedure for dealing with such applications.
(4)On an application to a Commissioner for leave under this section it shall be the duty of the Commissioner to specify as the appropriate court—
(a)the Court of Appeal if it appears to him that the relevant place is in England or Wales;
(b)the Court of Session if it appears to him that the relevant place is in Scotland; and
(c)the Court of Appeal in Northern Ireland if it appears to him that the relevant place is in Northern Ireland,
except that if it appears to him, having regard to the circumstances of the case and in particular to the convenience of the persons who may be parties to the proposed appeal, that he should specify a different court mentioned in paragraphs (a) to (c) above as the appropriate court, it shall be his duty to specify that court as the appropriate court.
(5)In this section—
“the appropriate court”, except in subsection (4) above, means the court specified in pursuance of that subsection;
“the relevant place”, in relation to an application for leave to appeal from a decision of a Commissioner, means the premises where the person or authority whose decision was the subject of the Commissioner’s decision usually exercises his or its functions.
Modifications etc. (not altering text)
C1Ss. 13-18 applied (with modifications) by Pension Schemes Act 1993 (c. 48), s. 170(7) (as substituted (14.6.1999 for specified purposes, 5.7.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), ss. 16(2), 28(3) (with Sch. 8); S.I. 1999/1662, art 2, Sch. (with art. 4))
C2Ss. 12-15 applied (5.10.1999) by Tax Credits Act 1999 (c. 10), s. 20(2), Sch. 4 para. 3(2)(a) (with s. 19)
C3S. 15 applied (temp.) (17.12.2002) by The Tax Credits (Appeals) Regulations 2002 (S.I. 2002/2926), regs. 1(1)(2), 8
Commencement Information
I1S. 15 in force at 5.7.1999 for specified purposes by S.I. 1999/1958, art. 2(1)(b), Sch. 1 (with art. 5, Sch. 12)
I2S. 15 in force at 6.9.1999 for specified purposes by S.I. 1999/2422, art. 2(c), Sch. 1 (with art. 4, Sch. 14)
I3S. 15 in force at 5.10.1999 for specified purposes by S.I. 1999/2739, art. 2, Sch. 1 (with art. 3, Sch. 2)
I4S. 15 in force at 18.10.1999 for specified purposes by S.I. 1999/2860, art. 2(c), Sch. 1 (with art. 4, Schs. 16-18)
I5S. 15 in force at 29.11.1999 for specified purposes by S.I. 1999/3178, art. 2(1)(a)(2), Sch. 1 (with art. 4, Schs. 21-23)
I6S. 15(2)(3) in force at 4.3.1999 for specified purposes by S.I. 1999/528, art. 2(a), Sch.