Taxes Management Act 1970

58 Proceedings in tax cases in Northern Ireland. U.K.

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

[F2 (2) A case which is stated by the General Commissioners under regulation 22 of the General Commissioners Regulations in proceedings in Northern Ireland shall be a case for the opinion of the Court of Appeal in Northern Ireland, and the Taxes Acts shall have effect as if section 56 of this Act applied in relation to such proceedings—

(a) with the substitution for references to the High Court of references to the Court of Appeal in Northern Ireland, and

(b) with the omission of subsection (8) of that section,

and the procedure relating to the hearing and determination of the case by the Court of Appeal in Northern Ireland shall be that for the time being in force in Northern Ireland as respects cases stated by a county court in the exercise of its general jurisdiction.]

F3 (2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F4 (2B) The Taxes Acts shall have effect as if section 56A of this Act applied in relation to any appeal to the Special Commissioners constituting proceedings in Northern Ireland—

(a) with the substitution for references to the High Court of references to the Court of Appeal in Northern Ireland, and

(b) with the omission of subsections (2) and (5) to (7).

(2C) An appeal shall lie to the House of Lords in accordance with section 42 of the Judicature (Northern Ireland) Act 1978 from a decision of the Court of Appeal in Northern Ireland on a case stated under regulation 22 of the General Commissioners Regulations or on an appeal under section 56A of this Act.]

[F5 (3) For the purposes of this section—

(a) “proceedings in Northern Ireland” means proceedings as respects which the place given by the rules in Schedule 3 to this Act is in Northern Ireland;

(b) proceedings under section 102, 113(5), F6 ... 281(4) 343(10) or 783(9) of the principal Act (or the corresponding enactments repealed by that Act) F7 ... , [F8 section 186 of ITTOIA 2005,] section 11 of or paragraph 22 of Schedule 7 to the Income and Corporation Taxes Act 1970 or [F9 section 563 of the Capital Allowances Act (determination of apportionment affecting tax liability of two or more persons)] shall be proceedings in Northern Ireland if the place given by the rules in Schedule 3 to this Act in relation to each of the parties concerned in the proceedings is in Northern Ireland.

and sections 21 and 22 of the Interpretation Act (Northern Ireland) 1954 shall apply as if references in those provisions to any enactment included a reference to this section.]

F10 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 S. 58(1) repealed (3.4.1989) by Finance Act 1988 (c. 39), ss. 134(2), 148, Sch. 14 Pt. IX; S.I. 1989/473.

F2 S. 58(2) 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. 12(a)

F3 S. 58(2A) omitted (with effect in accordance with reg. 1(1) of the amending S.I.) by virtue of The General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813), Sch. 1 para. 12(b)

F4 S. 58(2B)(2C) inserted (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. 12(b)

F5 S. 58(3) substituted (3.4.1989) by Finance Act 1988 (c. 39), s. 135; S.I. 1989/473 (and see Finance Act 1988 (c. 39), s. 134).

F6 Word in s. 58(3)(b) repealed (with effect in accordance with Sch. 20 Pt. 3(4) Note of the amending Act) by Finance Act 1999 (c. 16), Sch. 20 Pt. 3(4)

F7 Words in s. 58(3)(b) repealed (27.8.2002 for specified purposes, 6.4.2003 in so far as not already in force) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2002/1727, art. 2; S.I. 2003/962, art. 2(3)(e), Sch. 1

F8 Words in s. 58(3)(b) inserted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 375 (with Sch. 2)

F9 Words in s. 58(3)(b) substituted (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 3 (with Sch. 3)

F10 S. 85(4) repealed by Finance Act 1988 (c. 39), s. 148, Sch. 14 Part IX from 3 April 1989; S.I. 1989/473

Modifications etc. (not altering text)

C1 S. 58 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

C2 S. 58 applied (with modifications) (31.1.2002) by The Referrals to the Special Commissioners Regulations 2001 (S.I. 2001/4024), regs. 1, 4

C3 S. 58 applied (with modifications) (11.6.2004) by The Stamp Duty Land Tax (Appeals) Regulations 2004 (S.I. 2004/1363), regs. 1, 26(8)-(12)

C4 S. 58 applied (with modifications) (11.6.2004) by The Stamp Duty Land Tax (Appeals) Regulations 2004 (S.I. 2004/1363), regs. 1, 25(2)

C5 S. 58(2B)(2C) applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 11(6)(7)