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Version Superseded: 01/09/1994
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Taxes Management Act 1970, Section 56A is up to date with all changes known to be in force on or before 22 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(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 F1.]
Textual Amendments
F1Finance 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).
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