Finance Act 1985 (c. 54)

Part I U.K. Customs and Excise and Value Added Tax

Chapter II U.K. Value Added Tax

Modifications etc. (not altering text)

C1 Pt. I Chapter II (ss. 11-13) modified by Finance Act 1988 (c. 39, SIF 40:2), s. 21(a)

Appeals U.K.

26 Certain appeals to lie directly to the Court of Appeal. E+W+N.I.

(1) The Lord Chancellor may by order provide that—

(a) in such classes of appeal 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,

an appeal from a value added tax tribunal shall lie to the Court of Appeal.

(2) An order under this section—

(a) may provide that [F1 section 11 of the Tribunals and Inquiries Act 1992] (which provides for appeals to the High Court from, among other tribunals, a value added tax tribunal) 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.

(3) This section does not extend to Scotland.

Textual Amendments

F1 Words in s. 26(2)(a) substituted (1.10.1992) by Tribunals and Inquiries Act 1992 (c. 53), ss. 18(1), 19(2), Sch. 3 para. 17