47(1)The Income and Corporation Taxes Act 1988 is amended as follows.U.K.
(2)In section 705A (statement of case by tribunal)—
(a)in subsection (8) for “House of Lords” in each place substitute “ Supreme Court ”;
(b)in subsection (9—
(i)for “House of Lords” substitute “ Supreme Court ”;
(ii)for the words from “unless leave has been given” to the end of the subsection substitute “ except with the leave of the Court of Appeal or of the Supreme Court. ”;
(c)in subsection (12) for “House of Lords” substitute “ Supreme Court ”.
(3)In section 705B (proceedings in Northern Ireland), in subsection (2) for “House of Lords” substitute “ Supreme Court ”.