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307(1)Schedule 17 to the Finance Act 2003 (stamp duty land tax: General and Special Commissioners, appeals and other proceedings) is amended as follows.U.K.
(2)In paragraph 2 (regulations about determination of disputes), after sub-paragraph (1) insert—
“(1A)The Lord Chancellor may make regulations under this paragraph only after consulting all of the following—
(a)the Lord Chief Justice of England and Wales;
(b)the Lord President of the Court of Session;
(c)the Lord Chief Justice of Northern Ireland.
(1B)The Lord Chief Justice of England and Wales may nominate a judicial office holder (as defined in section 109(4) of the Constitutional Reform Act 2005) to exercise his functions under this paragraph.
(1C)The Lord President of the Court of Session may nominate a judge of the Court of Session who is a member of the First or Second Division of the Inner House of that Court to exercise his functions under this paragraph.
(1D)The Lord Chief Justice of Northern Ireland may nominate any of the following to exercise his functions under this paragraph—
(a)the holder of one of the offices listed in Schedule 1 to the Justice (Northern Ireland) Act 2002;
(b)a Lord Justice of Appeal (as defined in section 88 of that Act).”
(3)In paragraph 3 (regulations about jurisdiction of General or Special Commissioners), after sub-paragraph (3) insert—
“(4)The Lord Chancellor may make regulations under this paragraph only after consulting all of the following—
(a)the Lord Chief Justice of England and Wales;
(b)the Lord President of the Court of Session;
(c)the Lord Chief Justice of Northern Ireland.
(5)The Lord Chief Justice of England and Wales may nominate a judicial office holder (as defined in section 109(4) of the Constitutional Reform Act 2005) to exercise his functions under this paragraph.
(6)The Lord President of the Court of Session may nominate a judge of the Court of Session who is a member of the First or Second Division of the Inner House of that Court to exercise his functions under this paragraph.
(7)The Lord Chief Justice of Northern Ireland may nominate any of the following to exercise his functions under this paragraph—
(a)the holder of one of the offices listed in Schedule 1 to the Justice (Northern Ireland) Act 2002;
(b)a Lord Justice of Appeal (as defined in section 88 of that Act).”
(4)In paragraph 5 (regulations about quorum)—
(a)that paragraph becomes sub-paragraph (1) of paragraph 5;
(b)after that sub-paragraph—
“(2)The Lord Chancellor may make regulations under this paragraph only after consulting all of the following—
(a)the Lord Chief Justice of England and Wales;
(b)the Lord President of the Court of Session;
(c)the Lord Chief Justice of Northern Ireland.
(3)The Lord Chief Justice of England and Wales may nominate a judicial office holder (as defined in section 109(4) of the Constitutional Reform Act 2005) to exercise his functions under this paragraph.
(4)The Lord President of the Court of Session may nominate a judge of the Court of Session who is a member of the First or Second Division of the Inner House of that Court to exercise his functions under this paragraph.
(5)The Lord Chief Justice of Northern Ireland may nominate any of the following to exercise his functions under this paragraph—
(a)the holder of one of the offices listed in Schedule 1 to the Justice (Northern Ireland) Act 2002;
(b)a Lord Justice of Appeal (as defined in section 88 of that Act).”
(5)In paragraph 11 (regulations), for sub-paragraph (1) substitute—
“(1)Any power to make regulations under this Schedule is exercisable—
(a)only with the consent of the Scottish Ministers;
(b)subject to any other provision of this Schedule.”
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