Constitutional Reform Act 2005

21 (1) The Taxes Management Act 1970 is amended as follows. U.K.

(2) In section 56 (statement of case for the opinion of the High Court)—

(a) in subsection (8) for “House of Lords” in the first place substitute “ Supreme Court ”;

(b) for subsection (8)(a) substitute—

“(a) an appeal to the Supreme Court under this subsection lies only with the permission of the Court of Appeal or the Supreme Court, and”;

(c) in subsection (8)(b) and in subsection (10) for “House of Lords” in each place substitute “ Supreme Court ”.

(3) In section 56A (appeals from the Special Commissioners)—

(a) in subsections (5) and (6) for “House of Lords” in each place substitute “ Supreme Court ”;

(b) for subsection (7) substitute—

“(7) An appeal to the Supreme Court under subsection (6) lies only with the permission of the Court of Appeal or the Supreme Court.”;

(c) in subsection (10) for “House of Lords” substitute “ Supreme Court ”.

(4) In section 58 (proceedings in tax cases in Northern Ireland) in subsection (2C) for “House of Lords” substitute “ Supreme Court ”.