Taxes Management Act 1970

56 Statement of case for opinion of the High Court. U.K.

F1 (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) [F3 Where a party to an appeal requires the Commissioners to state and sign a case under regulation 20(1) of the General Commissioners Regulations, he] shall pay to the clerk to the Commissioners a fee of [F4 £25] for and in respect of the same, before he is entitled to have the case stated.

F5 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) The High Court shall hear and determine any question or questions of law [F7 arising on a case stated and transmitted to the High Court under regulation 22 of the General Commissioners Regulations], and shall reverse, affirm or amend the determination in respect of which the case has been stated, or shall remit the matter to the Commissioners with the opinion of the Court thereon, or may make such other order in relation to the matter as to the Court may seem fit.

(7) The High Court may cause the case to be sent back for amendment, and thereupon the case shall be amended accordingly, and judgment shall be delivered after it has been amended.

(8) An appeal shall lie from the decision of the High Court to the Court of Appeal and thence to the House of Lords:

Provided that—

(a) no appeal shall lie to the House of Lords from the Court of Appeal unless leave has been given under and in accordance with section 1 of the Administration of Justice (Appeals) Act 1934, and

(b) this subsection has effect subject to Part II of the Administration of Justice Act 1969 (appeal from High Court to House of Lords).

(9) [F8 Where a party to an appeal against an assessment has required a case to be stated under regulation 20(1) of the General Commissioners Regulations, then notwithstanding that the case] has been required to be stated or is pending before the High Court, tax shall be paid in accordance with the determination of the Commissioners who have been required to state the case:

Provided that, if the [F9 amount charged by] the assessment is altered by the order or judgment of the High Court, then—

(a) if too much tax has been paid the amount overpaid shall be refunded with such interest, if any, as the High Court may allow ; or

[F10 (b) if too little tax has been charged, the amount undercharged shall be due and payable at the expiration of a period of thirty days beginning with the date on which the inspector F11 ... issues to the other party a notice of the total amount payable in accordance with the order or judgment of that Court].

(10) All matters within the jurisdiction of the High Court under this section shall be assigned in Scotland to the Court of Session sitting as the Court of Exchequer, and an appeal shall lie from the decision under this section of the Court of Session, as the Court of Exchequer in Scotland, to the House of Lords.

(11) This section has effect in Northern Ireland subject to section 58 below.

Textual Amendments

F1 S. 56(1) repealed (with effect in accordance with reg. 1(1) of the amending S.I.) by The General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813), Sch. 1 para. 10(a), Sch. 2 Pt. I

F2 S. 56(2) repealed (with effect in accordance with reg. 1(1) of the amending S.I.) by The General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813), Sch. 1 para. 10(a), Sch. 2 Pt. I

F3 Words in s. 56(3) substituted (with effect in accordance with reg. 1(1) of the amending S.I.) by The General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813), Sch. 1 para. 10(b)

F4 Finance Act 1984 s.127andSch.22 para.6on and after1January1985by virtue ofS.I. 1984 No. 1836 (C.45).Previously

“£1”.

F5 S. 56(4) repealed (with effect in accordance with reg. 1(1) of the amending S.I.) by The General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813), Sch. 1 para. 10(a), Sch. 2 Pt. I

F6 S. 56(5) repealed (with effect in accordance with reg. 1(1) of the amending S.I.) by The General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813), Sch. 1 para. 10(a), Sch. 2 Pt. I

F7 Words in s. 56(6) substituted (with effect in accordance with reg. 1(1) of the amending S.I.) by The General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813), Sch. 1 para. 10(c)

F8 Words in s. 56(9) substituted (with effect in accordance with reg. 1(1) of the amending S.I.) by The General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813), Sch. 1 para. 10(d)

F9 Finance Act 1989 s. 156(3)in relation to tax charged by any assessment notice of which is issued after 30 July 1982. Previously “amount of”.

F10 Finance (No.2) Act 1975 s.45(3)in relation to appeals against assessments of which notices were issued after31July1975.

F11 Words relating to development land tax added by Development Land Tax Act 1976 Sch.8 para.15. Development Land Tax Act 1976repealed byFinance Act 1985 s.98(6)andSch.27 Part X.

Modifications etc. (not altering text)

C1 S. 56 applied (6.4.1990) by The Lloyd’s Underwriters (Tax) (1987—88) Regulations 1990 (S.I. 1990/627), regs. 1, 9

S. 56 applied (19.4.1991) by The Lloyd’s Underwriters (Tax) (1988–89) Regulations 1991 (S.I. 1991/851), regs. 1, 7(4)

C2 S. 56 applied (28.3.1992) by The Lloyd’s Underwriters (Tax) (1989—90) Regulations 1992 (S.I. 1992/511), reg. 7(4)

C3 S. 56 applied (6.4.1993) by The Income Tax (Employments) Regulations 1993 (S.I. 1993/744), reg. 11(6) (revoked (6.4.2004) by S.I. 2003/2682, Sch. 2)

C4 S. 56: power to modify conferred (E.W.S.) (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), ss. 13(2)(a)(iii)(b), 28(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

C5 See S.I. 1987 No. 1422 for modification in the case of referral direct to Court of Appeal.

C6 SeeFinance (No.2) Act 1975 s.47(8)ands.48(7)repayment supplement not payable where Court may allow interest.

C7 S. 56 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

S. 56 applied by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits).