The Referrals to the Special Commissioners Regulations 2001

Application of provisions of the Act with modifications

3.—(1) Section 56A of the Act (appeals from the Special Commissioners)(1) applies in relation to a referral to the Special Commissioners with the following modifications.

(2) For subsection (1) substitute—

“(1) If, in the case of a referral to the Special Commissioners under section 28ZA of this Act or paragraph 31A of Schedule 18 to the Finance Act 1998, any party to the referral is dissatisfied in point of law with—

(a) the decision of the Special Commissioners determining the question referred; or

(b) a decision under regulation 19 of the Special Commissioners Regulations(2) varying that decision or substituting for it a new decision,

he may appeal against that decision to the High Court.”.

(3) In subsection (2)—

(a) for “A party to any appeal in England and Wales” substitute “In the case of any referral in England and Wales, any person”;

(b) in paragraph (a) for “appeal” substitute “referral”.

(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—

“(12) In this section, “party to a referral” means—

(a) in the case of a referral under section 28ZA of this Act, the taxpayer or the officer of the Board; or

(b) in the case of a referral under paragraph 31A of Schedule 18 to the Finance Act 1998, the company or the officer of the Board,

who gave notice of referral under that section or paragraph to the Special Commissioners.”.

(1)

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).

(2)

The reference is to the Special Commissioners (Jurisdiction and Procedure) Regulations 1994 (S.I. 1994/1811).