SCHEDULES

SCHEDULE 9Amendments relating to jurisdiction of the Supreme Court

Part 1Jurisdiction transferred from the House of Lords

Taxes Management Act 1970 (c. 9)

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1

The Taxes Management Act 1970 is amended as follows.

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 ”.