SCHEDULES
SCHEDULE 9Amendments relating to jurisdiction of the Supreme Court
Part 1Jurisdiction transferred from the House of Lords
Taxes Management Act 1970 (c. 9)
21
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
”
.