Textual Amendments
F1 See—Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) s. 248(3)—Application of Part Vto appeals concerning election under s. 247 (dividends paid by one member of a group to another).Finance Act 1990 s. 47(8)—appeals against matters arising from part disposals of unit trusts etc. held by a transferor insurance company to be heard by Special Commissioners.Social Security Act 1975 Sch. 2 para. 9 (in Part II Vol. 5)—collection of Class 4 contributions with income tax.Income Tax (Sub-Contractors in the Construction Industry) Regns. 1975 (S.I. 1975 No. 1960) regn. 12(3) (inPart III Vol.5)—Part Vapplied, with modifications, to applications underregn. 12(2)Income Tax (Interest Relief) Regulations 1982 (S.I. 1982 No. 1236) (inPart III Vol.5) regn. 14(5)—applicationof Part Vto appeals under regn.14(3).Personal Equity Plan Regns. 1986 (S.I. 1986 No. 1948) (in Part III Vol. 5) regns. 18(3)and 26(5)mdash;Part Vto apply to appeals against withdrawal of Board's approval of plan managers, and against Board's decisions on annual claims for relief in relation to personal equity plans.Occupational Pension Schemes (Additional Voluntary Contributions) Regns. 1987 (S.I. 1987 No. 1749) (in Part III Vol. 5) regn. 9(5)—Part Vto apply to appeals under S.I. 1987 No. 1749 regn. 9(3).Personal Pension Schemes (Provisional Approval) Regns. 1987 (S.I. 1987 No. 1765) (in Part III Vol. 5) regn. 6(4)—Part Vto apply to appeals under S.I. 1987 No. 1765.Personal Pension Schemes (Relief at Source) Regns. 1988 (S.I. 1988 No. 1013) (in Part III Vol. 5) regn. 11(5)—Part Vto apply to appeals under regn. 11(3).Private Medical Insurance (Tax Relief) Regulations 1989 (S.I. 1989 No. 2387) (in Part III Vol. 5) regns. 14and 17 Part Vto apply to appeals.
Modifications etc. (not altering text)
C1Part V (ss. 44 - 59) applied (30.1.1992) by S.I. 1992/10, reg. 10(3) and by S.I. 1992/12, reg. 10(3)
C2Part V (ss. 44 - 59) applied (with modifications) (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), ss. 15(3), 173(4), Sch. 2 para.8 (with s. 108(5))
C3Part V (ss. 44 - 59) applied (with modifications) (6.4.1993) by S.I. 1993/743, reg. 14(2)(4)
C4Part V (ss. 44 - 59) applied (1.10.1993) by S.I. 1993/2004, reg.11(10)
(1)The Lord Chancellor may by order provide that—
(a)in such classes of appeal in England and Wales as may be prescribed by the order; and
(b)subject to the consent of the parties and to such other conditions as may be so prescribed;
a case stated by the Special Commissioners under section 56 above, for the opinion of the High Court, shall be referred to the Court of Appeal.
(2)An order under this section—
(a)may provide that section 56 above shall have effect, in relation to any appeal to which the order applies, with such modifications as may be specified in the order; and
(b)shall be made by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament F2.]
Textual Amendments
F2Finance Act 1984 s.127andSch.22 para.7on and after1January1985.by virtue ofS.I. 1984 No. 1836 (C.45).(not reproduced) (For orders see Part III Vol.5).