C7C8C9C10 PART VC11 APPEALS AND OTHER PROCEEDINGS

Annotations:
Modifications etc. (not altering text)
C7

Pt. 5 applied (30.1.1992) by Income Tax (Building Societies) (Audit Powers) Regulations 1992 (S.I. 1992/10), reg. 10(3) (revoked (31.10.2008) by S.I. 2008/2682, Sch. 3)

Pt. 5 applied (30.1.1992) by The Income Tax (Deposit-takers) (Audit Powers) Regulations 1992 (S.I. 1992/12), reg. 10(3) (revoked (31.10.2008) by S.I. 2008/2682, Sch. 3)

Proceedings before Commissioners

C1C2C3C1256 Statement of case for opinion of the High Court.

F51

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F62

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3

F9Where 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 F1£25 for and in respect of the same, before he is entitled to have the case stated.

F74

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F85

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6

The High Court shall hear and determine any question or questions of law F10arising 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

C4b

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

9

F11Where 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 F2amount charged by the assessment is altered by the order or judgment of the High Court, then—

C5a

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

F4b

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 F3... 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.

C611

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