http://www.legislation.gov.uk/ukpga/2007/15/part/1/chapter/2/crossheading/review-of-decisions-and-appeals/2023-03-28Tribunals, Courts and Enforcement Act 2007An Act to make provision about tribunals and inquiries; to establish an Administrative Justice and Tribunals Council; to amend the law relating to judicial appointments and appointments to the Law Commission; to amend the law relating to the enforcement of judgments and debts; to make further provision about the management and relief of debt; to make provision protecting cultural objects from seizure or forfeiture in certain circumstances; to amend the law relating to the taking of possession of land affected by compulsory purchase; to alter the powers of the High Court in judicial review applications; and for connected purposes.texttext/xmlenStatute Law Database2024-05-18Expert Participation2023-03-28 Part 1Tribunals and InquiriesChapter 2First-tier Tribunal and Upper Tribunal<Emphasis>Review of decisions and appeals</Emphasis>Review of decision of First-tier Tribunal91The First-tier Tribunal may review a decision made by it on a matter in a case, other than a decision that is an excluded decision for the purposes of section 11(1) (but see subsection (9)).2The First-tier Tribunal's power under subsection (1) in relation to a decision is exercisable—aof its own initiative, orbon application by a person who for the purposes of section 11(2) has a right of appeal in respect of the decision.3Tribunal Procedure Rules may—aprovide that the First-tier Tribunal may not under subsection (1) review (whether of its own initiative or on application under subsection (2)(b)) a decision of a description specified for the purposes of this paragraph in Tribunal Procedure Rules;bprovide that the First-tier Tribunal's power under subsection (1) to review a decision of a description specified for the purposes of this paragraph in Tribunal Procedure Rules is exercisable only of the tribunal's own initiative;cprovide that an application under subsection (2)(b) that is of a description specified for the purposes of this paragraph in Tribunal Procedure Rules may be made only on grounds specified for the purposes of this paragraph in Tribunal Procedure Rules;dprovide, in relation to a decision of a description specified for the purposes of this paragraph in Tribunal Procedure Rules, that the First-tier Tribunal's power under subsection (1) to review the decision of its own initiative is exercisable only on grounds specified for the purposes of this paragraph in Tribunal Procedure Rules.4Where the First-tier Tribunal has under subsection (1) reviewed a decision, the First-tier Tribunal may in the light of the review do any of the following—acorrect accidental errors in the decision or in a record of the decision;bamend reasons given for the decision;cset the decision aside.5Where under subsection (4)(c) the First-tier Tribunal sets a decision aside, the First-tier Tribunal must either—are-decide the matter concerned, orbrefer that matter to the Upper Tribunal.6Where a matter is referred to the Upper Tribunal under subsection (5)(b), the Upper Tribunal must re-decide the matter.7Where the Upper Tribunal is under subsection (6) re-deciding a matter, it may make any decision which the First-tier Tribunal could make if the First-tier Tribunal were re-deciding the matter.8Where a tribunal is acting under subsection (5)(a) or (6), it may make such findings of fact as it considers appropriate.9This section has effect as if a decision under subsection (4)(c) to set aside an earlier decision were not an excluded decision for the purposes of section 11(1), but the First-tier Tribunal's only power in the light of a review under subsection (1) of a decision under subsection (4)(c) is the power under subsection (4)(a).10A decision of the First-tier Tribunal may not be reviewed under subsection (1) more than once, and once the First-tier Tribunal has decided that an earlier decision should not be reviewed under subsection (1) it may not then decide to review that earlier decision under that subsection.11Where under this section a decision is set aside and the matter concerned is then re-decided, the decision set aside and the decision made in re-deciding the matter are for the purposes of subsection (10) to be taken to be different decisions.Review of decision of Upper Tribunal101The Upper Tribunal may review a decision made by it on a matter in a case, other than a decision that is an excluded decision for the purposes of section 13(1) (but see subsection (7)).2The Upper Tribunal's power under subsection (1) in relation to a decision is exercisable—aof its own initiative, orbon application by a person who for the purposes of section 13(2) has a right of appeal in respect of the decision.3Tribunal Procedure Rules may—aprovide that the Upper Tribunal may not under subsection (1) review (whether of its own initiative or on application under subsection (2)(b)) a decision of a description specified for the purposes of this paragraph in Tribunal Procedure Rules;bprovide that the Upper Tribunal's power under subsection (1) to review a decision of a description specified for the purposes of this paragraph in Tribunal Procedure Rules is exercisable only of the tribunal's own initiative;cprovide that an application under subsection (2)(b) that is of a description specified for the purposes of this paragraph in Tribunal Procedure Rules may be made only on grounds specified for the purposes of this paragraph in Tribunal Procedure Rules;dprovide, in relation to a decision of a description specified for the purposes of this paragraph in Tribunal Procedure Rules, that the Upper Tribunal's power under subsection (1) to review the decision of its own initiative is exercisable only on grounds specified for the purposes of this paragraph in Tribunal Procedure Rules.4Where the Upper Tribunal has under subsection (1) reviewed a decision, the Upper Tribunal may in the light of the review do any of the following—acorrect accidental errors in the decision or in a record of the decision;bamend reasons given for the decision;cset the decision aside.5Where under subsection (4)(c) the Upper Tribunal sets a decision aside, the Upper Tribunal must re-decide the matter concerned.6Where the Upper Tribunal is acting under subsection (5), it may make such findings of fact as it considers appropriate.7This section has effect as if a decision under subsection (4)(c) to set aside an earlier decision were not an excluded decision for the purposes of section 13(1), but the Upper Tribunal's only power in the light of a review under subsection (1) of a decision under subsection (4)(c) is the power under subsection (4)(a).8A decision of the Upper Tribunal may not be reviewed under subsection (1) more than once, and once the Upper Tribunal has decided that an earlier decision should not be reviewed under subsection (1) it may not then decide to review that earlier decision under that subsection.9Where under this section a decision is set aside and the matter concerned is then re-decided, the decision set aside and the decision made in re-deciding the matter are for the purposes of subsection (8) to be taken to be different decisions.<CommentaryRef Ref="key-6cfbdb4b90a81d01228a0ba1e532d0e8"/>Right to appeal to Upper Tribunal111For the purposes of subsection (2), the reference to a right of appeal is to a right to appeal to the Upper Tribunal on any point of law arising from a decision made by the First-tier Tribunal other than an excluded decision.2Any party to a case has a right of appeal, subject to subsection (8).3That right may be exercised only with permission (or, in Northern Ireland, leave).4Permission (or leave) may be given by—athe First-tier Tribunal, orbthe Upper Tribunal,on an application by the party.5For the purposes of subsection (1), an “excluded decision” is—aany decision of the First-tier Tribunal on an appeal made in exercise of a right conferred by the Criminal Injuries Compensation Scheme in compliance with section 5(1)(a) of the Criminal Injuries Compensation Act 1995 (c. 53) (appeals against decisions on reviews),aaany decision of the First-tier Tribunal on an appeal made in exercise of a right conferred by the Victims of Overseas Terrorism Compensation Scheme in compliance with section 52(3) of the Crime and Security Act 2010,bany decision of the First-tier Tribunal on an appeal under section 27(3) or (5), 79(5) or (7) or 111(3) or (5) of the Data Protection Act 2018 (appeals against national security certificate),cany decision of the First-tier Tribunal on an appeal under section 60(1) or (4) of the Freedom of Information Act 2000 (c. 36) (appeals against national security certificate),caany decision of the First-tier Tribunal under section 88, 89(3) or 92(3) of the Tax Collection and Management (Wales) Act 2016 (anaw 6) (approval for Welsh Revenue Authority to issue certain information notices),cbany decision of the First-tier Tribunal under section 108 of that Act (approval for Welsh Revenue Authority to inspect premises), ccany decision of the First-tier Tribunal under section 181E or 181F of that Act (appeals relating to postponement requests), da decision of the First-tier Tribunal under section 9—ito review, or not to review, an earlier decision of the tribunal,iito take no action, or not to take any particular action, in the light of a review of an earlier decision of the tribunal,iiito set aside an earlier decision of the tribunal, orivto refer, or not to refer, a matter to the Upper Tribunal,ea decision of the First-tier Tribunal that is set aside under section 9 (including a decision set aside after proceedings on an appeal under this section have been begun), orfany decision of the First-tier Tribunal that is of a description specified in an order made by the Lord Chancellor.6A description may be specified under subsection (5)(f) only if—ain the case of a decision of that description, there is a right to appeal to a court, the Upper Tribunal or any other tribunal from the decision and that right is, or includes, something other than a right (however expressed) to appeal on any point of law arising from the decision, orbdecisions of that description are made in carrying out a function transferred under section 30 and prior to the transfer of the function under section 30(1) there was no right to appeal from decisions of that description.7Where—aan order under subsection (5)(f) specifies a description of decisions, andbdecisions of that description are made in carrying out a function transferred under section 30,the order must be framed so as to come into force no later than the time when the transfer under section 30 of the function takes effect (but power to revoke the order continues to be exercisable after that time, and power to amend the order continues to be exercisable after that time for the purpose of narrowing the description for the time being specified).8The Lord Chancellor may by order make provision for a person to be treated as being, or to be treated as not being, a party to a case for the purposes of subsection (2).<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">Finality of decisions by Upper Tribunal about permission to appeal</Addition>11A1Subsections (2) and (3) apply in relation to a decision by the Upper Tribunal to refuse permission (or leave) to appeal further to an application under section 11(4)(b).2The decision is final, and not liable to be questioned or set aside in any other court.3In particular—athe Upper Tribunal is not to be regarded as having exceeded its powers by reason of any error made in reaching the decision;bthe supervisory jurisdiction does not extend to, and no application or petition for judicial review may be made or brought in relation to, the decision.4Subsections (2) and (3) do not apply so far as the decision involves or gives rise to any question as to whether—athe Upper Tribunal has or had a valid application before it under section 11(4)(b),bthe Upper Tribunal is or was properly constituted for the purpose of dealing with the application, orcthe Upper Tribunal is acting or has acted—iin bad faith, oriiin such a procedurally defective way as amounts to a fundamental breach of the principles of natural justice.5Subsections (2) and (3) do not apply so far as provision giving the First-tier Tribunal jurisdiction to make the first-instance decision could (if the Tribunal did not already have that jurisdiction) be made by—aan Act of the Scottish Parliament, orban Act of the Northern Ireland Assembly the Bill for which would not require the consent of the Secretary of State.6The court of supervisory jurisdiction is not to entertain any application or petition for judicial review in respect of a decision of the First-tier Tribunal that it would not entertain (whether as a matter of law or discretion) in the absence of this section.7In this section—decision” includes any purported decision;first-instance decision” means the decision in relation to which permission (or leave) to appeal is being sought under section 11(4)(b);the supervisory jurisdiction” means the supervisory jurisdiction of—the High Court, in England and Wales or Northern Ireland, orthe Court of Session, in Scotland,and “the court of supervisory jurisdiction” is to be read accordingly.Proceedings on appeal to Upper Tribunal121Subsection (2) applies if the Upper Tribunal, in deciding an appeal under section 11, finds that the making of the decision concerned involved the making of an error on a point of law.2The Upper Tribunal—amay (but need not) set aside the decision of the First-tier Tribunal, andbif it does, must either—iremit the case to the First-tier Tribunal with directions for its reconsideration, oriire-make the decision.3In acting under subsection (2)(b)(i), the Upper Tribunal may also—adirect that the members of the First-tier Tribunal who are chosen to reconsider the case are not to be the same as those who made the decision that has been set aside;bgive procedural directions in connection with the reconsideration of the case by the First-tier Tribunal.4In acting under subsection (2)(b)(ii), the Upper Tribunal—amay make any decision which the First-tier Tribunal could make if the First-tier Tribunal were re-making the decision, andbmay make such findings of fact as it considers appropriate.<CommentaryRef Ref="key-a8a22b8c69df3da631972a94f8372789"/>Right to appeal to Court of Appeal <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>131For the purposes of subsection (2), the reference to a right of appeal is to a right to appeal to the relevant appellate court on any point of law arising from a decision made by the Upper Tribunal other than an excluded decision.2Any party to a case has a right of appeal, subject to subsection (14).3That right may be exercised only with permission (or, in Northern Ireland, leave).4Permission (or leave) may be given by—athe Upper Tribunal, orbthe relevant appellate court,on an application by the party.5An application may be made under subsection (4) to the relevant appellate court only if permission (or leave) has been refused by the Upper Tribunal.6The Lord Chancellor may, as respects an application under subsection (4) that falls within subsection (7) and for which the relevant appellate court is the Court of Appeal in England and Wales or the Court of Appeal in Northern Ireland, by order make provision for permission (or leave) not to be granted on the application unless the Upper Tribunal or (as the case may be) the relevant appellate court considers—athat the proposed appeal would raise some important point of principle or practice, orbthat there is some other compelling reason for the relevant appellate court to hear the appeal.6ARules of court may make provision for permission not to be granted on an application under subsection (4) to the Court of Session that falls within subsection (7) unless the court considers—athat the proposed appeal would raise some important point of principleor practice, orbthat there is some other compelling reason for the court to hear the appeal.7An application falls within this subsection if the application is for permission (or leave) to appeal from any decision of the Upper Tribunal on an appeal under section 11.8For the purposes of subsection (1), an “excluded decision” is—aany decision of the Upper Tribunal on an appeal under section 27(3) or (5), 79(5) or (7) or 111(3) or (5) of the Data Protection Act 2018 (appeals against national security certificate),bany decision of the Upper Tribunal on an appeal under section 60(1) or (4) of the Freedom of Information Act 2000 (c. 36) (appeals against national security certificate),baany decision of the Upper Tribunal under section 88, 89(3) or 92(3) of the Tax Collection and Management (Wales) Act 2016 (anaw 6) (approval for Welsh Revenue Authority to issue certain information notices),bbany decision of the Upper Tribunal under section 108 of that Act (approval for Welsh Revenue Authority to inspect premises), bcany decision of the Upper Tribunal under section 181E or 181F of that Act (appeals relating to postponement requests), cany decision of the Upper Tribunal on an application under section 11(4)(b) (application for permission or leave to appeal),da decision of the Upper Tribunal under section 10—ito review, or not to review, an earlier decision of the tribunal,iito take no action, or not to take any particular action, in the light of a review of an earlier decision of the tribunal, oriiito set aside an earlier decision of the tribunal,ea decision of the Upper Tribunal that is set aside under section 10 (including a decision set aside after proceedings on an appeal under this section have been begun), orfany decision of the Upper Tribunal that is of a description specified in an order made by the Lord Chancellor.9A description may be specified under subsection (8)(f) only if—ain the case of a decision of that description, there is a right to appeal to a court from the decision and that right is, or includes, something other than a right (however expressed) to appeal on any point of law arising from the decision, orbdecisions of that description are made in carrying out a function transferred under section 30 and prior to the transfer of the function under section 30(1) there was no right to appeal from decisions of that description.10Where—aan order under subsection (8)(f) specifies a description of decisions, andbdecisions of that description are made in carrying out a function transferred under section 30,the order must be framed so as to come into force no later than the time when the transfer under section 30 of the function takes effect (but power to revoke the order continues to be exercisable after that time, and power to amend the order continues to be exercisable after that time for the purpose of narrowing the description for the time being specified).11Before the Upper Tribunal decides an application made to it under subsection (4), the Upper Tribunal must specify the court that is to be the relevant appellate court as respects the proposed appeal.12The court to be specified under subsection (11) in relation to a proposed appeal is whichever of the following courts appears to the Upper Tribunal to be the most appropriate—athe Court of Appeal in England and Wales;bthe Court of Session;cthe Court of Appeal in Northern Ireland.13In this section except subsection (11), “the relevant appellate court”, as respects an appeal, means the court specified as respects that appeal by the Upper Tribunal under subsection (11).14The Lord Chancellor may by order make provision for a person to be treated as being, or to be treated as not being, a party to a case for the purposes of subsection (2).15Rules of court may make provision as to the time within which an application under subsection (4) to the relevant appellate court must be made.Proceedings on appeal to Court of Appeal etc.141Subsection (2) applies if the relevant appellate court, in deciding an appeal under section 13, finds that the making of the decision concerned involved the making of an error on a point of law.2The relevant appellate court—amay (but need not) set aside the decision of the Upper Tribunal, andbif it does, must either—iremit the case to the Upper Tribunal or, where the decision of the Upper Tribunal was on an appeal or reference from another tribunal or some other person, to the Upper Tribunal or that other tribunal or person, with directions for its reconsideration, oriire-make the decision.3In acting under subsection (2)(b)(i), the relevant appellate court may also—adirect that the persons who are chosen to reconsider the case are not to be the same as those who—iwhere the case is remitted to the Upper Tribunal, made the decision of the Upper Tribunal that has been set aside, oriiwhere the case is remitted to another tribunal or person, made the decision in respect of which the appeal or reference to the Upper Tribunal was made;bgive procedural directions in connection with the reconsideration of the case by the Upper Tribunal or other tribunal or person.4In acting under subsection (2)(b)(ii), the relevant appellate court—amay make any decision which the Upper Tribunal could make if the Upper Tribunal were re-making the decision or (as the case may be) which the other tribunal or person could make if that other tribunal or person were re-making the decision, andbmay make such findings of fact as it considers appropriate.5Where—aunder subsection (2)(b)(i) the relevant appellate court remits a case to the Upper Tribunal, andbthe decision set aside under subsection (2)(a) was made by the Upper Tribunal on an appeal or reference from another tribunal or some other person,the Upper Tribunal may (instead of reconsidering the case itself) remit the case to that other tribunal or person, with the directions given by the relevant appellate court for its reconsideration.6In acting under subsection (5), the Upper Tribunal may also—adirect that the persons who are chosen to reconsider the case are not to be the same as those who made the decision in respect of which the appeal or reference to the Upper Tribunal was made;bgive procedural directions in connection with the reconsideration of the case by the other tribunal or person.7In this section “the relevant appellate court”, as respects an appeal under section 13, means the court specified as respects that appeal by the Upper Tribunal under section 13(11).<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">Appeal to Supreme Court: grant of certificate by Upper Tribunal</Addition>14A1If the Upper Tribunal is satisfied that—athe conditions in subsection (4) or (5) are fulfilled in relation to the Upper Tribunal's decision in any proceedings, andbas regards that decision, a sufficient case for an appeal to the Supreme Court has been made out to justify an application under section 14B,the Upper Tribunal may grant a certificate to that effect.2The Upper Tribunal may grant a certificate under this section only on an application made by a party to the proceedings.3The Upper Tribunal may grant a certificate under this section only if the relevant appellate court as regards the proceedings is—athe Court of Appeal in England and Wales, orbthe Court of Appeal in Northern Ireland.4The conditions in this subsection are that a point of law of general public importance is involved in the decision of the Upper Tribunal and that point of law is—aa point of law that—irelates wholly or mainly to the construction of an enactment or statutory instrument, andiihas been fully argued in the proceedings and fully considered in the judgment of the Upper Tribunal in the proceedings, orba point of law—iin respect of which the Upper Tribunal is bound by a decision of the relevant appellate court or the Supreme Court in previous proceedings, andiithat was fully considered in the judgments given by the relevant appellate court or, as the case may be, the Supreme Court in those previous proceedings.5The conditions in this subsection are that a point of law of general public importance is involved in the decision of the Upper Tribunal and that—athe proceedings entail a decision relating to a matter of national importance or consideration of such a matter,bthe result of the proceedings is so significant (whether considered on its own or together with other proceedings or likely proceedings) that, in the opinion of the Upper Tribunal, a hearing by the Supreme Court is justified, orcthe Upper Tribunal is satisfied that the benefits of earlier consideration by the Supreme Court outweigh the benefits of consideration by the Court of Appeal.6Before the Upper Tribunal decides an application made to it under this section, the Upper Tribunal must specify the court that would be the relevant appellate court if the application were an application for permission (or leave) under section 13.7In this section except subsection (6) and in sections 14B and 14C, “the relevant appellate court”, as respects an application, means the court specified as respects that application by the Upper Tribunal under subsection (6).8No appeal lies against the grant or refusal of a certificate under subsection (1).<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">Appeal to Supreme Court: permission to appeal</Addition>14B1If the Upper Tribunal grants a certificate under section 14A in relation to any proceedings, a party to those proceedings may apply to the Supreme Court for permission to appeal directly to the Supreme Court.2An application under subsection (1) must be made—awithin one month from the date on which that certificate is granted, orbwithin such time as the Supreme Court may allow in a particular case.3If on such an application it appears to the Supreme Court to be expedient to do so, the Supreme Court may grant permission for such an appeal.4If permission is granted under this section—ano appeal from the decision to which the certificate relates lies to the relevant appellate court, butban appeal lies from that decision to the Supreme Court.5An application under subsection (1) is to be determined without a hearing.6Subject to subsection (4), no appeal lies to the relevant appellate court from a decision of the Upper Tribunal in respect of which a certificate is granted under section 14A until—athe time within which an application can be made under subsection (1) has expired, andbwhere such an application is made, that application has been determined in accordance with this section.<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">Appeal to Supreme Court: exclusions</Addition>14C1No certificate may be granted under section 14A in respect of a decision of the Upper Tribunal in any proceedings where, by virtue of any enactment (other than sections 14A and 14B), no appeal would lie from that decision of the Upper Tribunal to the relevant appellate court, with or without the permission (or leave) of the Upper Tribunal or the relevant appellate court.2No certificate may be granted under section 14A in respect of a decision of the Upper Tribunal in any proceedings where, by virtue of any enactment, no appeal would lie from a decision of the relevant appellate court on that decision of the Upper Tribunal to the Supreme Court, with or without the permission (or leave) of the relevant appellate court or the Supreme Court.3Where no appeal would lie to the relevant appellate court from the decision of the Upper Tribunal except with the permission (or leave) of the Upper Tribunal or the relevant appellate court, no certificate may be granted under section 14A in respect of a decision of the Upper Tribunal unless it appears to the Upper Tribunal that it would be a proper case for giving permission (or leave) to appeal to the relevant appellate court.4No certificate may be granted under section 14A in respect of a decision or order of the Upper Tribunal made by it in the exercise of its jurisdiction to punish for contempt.S. 9 wholly in force at 3.11.2008; s. 9 not in force at Royal Assent see s. 148; s. 9(3) in force at 19.9.2007 by S.I. 2007/2709, art. 2(a); s. 9(1)(2)(4)-(11) in force at 3.11.2008 by S.I. 2008/2696, art. 5(a)S. 10 wholly in force at 3.11.2008; s. 10 not in force at Royal Assent see s. 148; s. 10(3) in force at 19.9.2007 by S.I. 2007/2709, art. 2(a); s. 10(1)(2)(4)-(9) in force at 3.11.2008 by S.I. 2008/2696, {art . 5(a)}S. 11 wholly in force at 3.11.2008; s. 11 not in force at Royal Assent see s. 148; s. 11(5)(f)(6)-(8) in force at 19.9.2007 by S.I. 2007/2709, art. 2(a); s. 11(1)-(4)(5)(a)-(e) in force at 3.11.2008 by S.I. 2008/2696, art. 5(a)S. 13 wholly in force at 3.11.2008; s. 13 not in force at Royal Assent see s. 148; s. 13(6)(8)(f)(9)(10)(14)(15) in force at 19.9.2007 by S.I. 2007/2709, art. 2(a); s. 13(1)-(5)(7)(8)(a)-(e)(11)-(13) in force at 3.11.2008 by S.I. 2008/2696, art. 5(a)S. 11 modified (3.11.2008) by The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833), art. 9(2), Sch. 4 para. 4S. 12 applied (with modifications) (3.11.2008) by 1965 c. 50, s. 28JA(3) (as inserted by The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833), art. 9(1), Sch. 3 para. 118S. 12 applied (with modifications) (3.11.2008) by 1996 c. 56, s. 336ZB(3) (as inserted by The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833), art. 9(1), Sch. 3 para. 135S. 13 modified (3.11.2008) by The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833), art. 9(2), Sch. 4 para. 5S. 11 excluded (21.7.2009) by 2008 c. 9, Sch. 36 para. 6(4) (as inserted by Finance Act 2009 (c. 10), s. 95, Sch. 47 para. 4)S. 11 excluded (21.7.2009) by 2008 c. 9 Sch. 36 para. 8(3) (as inserted by Finance Act 2009 (c. 10), ss. 95, Sch. 47 para. 8(3))S. 11 excluded (1.4.2009) by 1970 c. 9, s. 19A(11) (as substituted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 8(5)(b))S. 11 excluded (1.4.2009) by 1970 c. 9, s. 55(6A) (as substituted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 34(8))S. 11 excluded (1.4.2009) by 1988 c. 39, s. 130(4) (as amended by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 164(b))S. 11 excluded (1.4.2009) by 1994 c. 9, s. 60(4B) (as substituted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 207(6))S. 11 excluded (1.4.2009) by 1994 c. 23, s. 84(3C) (as inserted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 221(5))S. 11 excluded (1.4.2009) by 1996 c. 8, s. 55(3B) (as inserted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 236(6))S. 11 excluded (1.4.2009) by 2000 c. 17, Sch. 6 para. 122(2B) (as inserted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 290(5))S. 11 excluded (1.4.2009) by 2001 c. 9, s. 41(2B) (as inserted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 305(5))S. 11 excluded (1.4.2009) by 2003 c. 14, Sch. 10 para. 15(6) (as substituted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 377(5))S. 11 excluded (1.4.2009) by 2003 c. 14, Sch. 11A para. 9(6) (as substituted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 397(5))S. 11 excluded (1.4.2009) by 2004 c. 12, s. 253(10) (as substituted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 426(5))S. 11 excluded (1.4.2009) by 2005 c. 5, s. 646(7) (as substituted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 441)S. 11 excluded (1.4.2009) by 2008 c. 9, Sch. 36 para. 32(5) (as substituted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, {Sch. 1 para. 471(10(c)})S. 11 excluded (1.4.2009) by S.I. 2003/96, reg. 16(5) (as substituted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 2 para. 83(4))S. 11 excluded (1.4.2009) by S.I. 2004/2622, reg. 9(5) (as substituted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 2 para. 130(4))S. 11 excluded (1.4.2009) by S.I. 2007/1509, reg. 7(2) (as substituted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 2 para. 167)S.11 applied (1.9.2009) by The Transfer of Functions (Transport Tribunal and Appeal Panel) Order 2009 (S.I. 2009/1885), art. 4(4), Sch. 4 para. 3S.11(2): power to apply (with modifications) conferred (1.4.2009) by 1999 c. 2, s. 13(2A) (as inserted by The Revenue and Customs Appeals Order 2009 (S.I. 2009/777), art. 3)S.11(2): power to apply (with modifications) conferred (1.4.2009) by S.I. 1999/671, art. 12(2A) (as inserted by The Revenue and Customs Appeals Order 2009 (S.I. 2009/777), art. 5)S. 11(2) modified (1.4.2009) by S.I. 1999/1027, reg. 12(2) (as substituted by The Revenue and Customs Appeals Order 2009 (S.I. 2009/777), art. 6)S. 11(3)(4) applied (1.4.2009) by 1891 c. 39, s. 13A(7A) (as substituted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 3(6))S. 11(3)(4) applied (1.4.2009) by 1970 c. 9, s. 100B(3A) (as substituted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 45(4))S. 11(3)(4) applied (1.4.2009) by 1970 c. 9, s. 100B(4A) (as substituted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 46(7))S. 11(3)(4) applied (1.4.2009) by 1984 c. 51, s. 249(3A) (as substituted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 122(3))S. 11(3)(4) applied (1.4.2009) by 1999 c. 16, Sch. 17 para. 12(2A) (as substituted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 283(3))S. 11(3)(4) applied (1.4.2009) by 2002 c. 21, Sch. 2 para. 2(2A) (as substituted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 318(3))S. 11(3)(4) applied (1.4.2009) by 2002 c. 21, Sch. 2 para. 4(1A) (as substituted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 320(2))S. 11(3)(4) applied (1.4.2009) by 2002 c. 22, Sch. 1 para. 3(4A) (as substituted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 322(4))S. 11(3)(4) applied (1.4.2009) by 2002 c. 22, Sch. 1 para. 4(4A) (as substituted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 323(4))S. 11(3)(4) applied (1.4.2009) by 2003 c. 14, Sch. 14 para. 6(1A) (as substituted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 412(2))S. 11(3)(4) applied (1.4.2009) by 2004 c. 6, s. 21(10A) (as substituted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 415(3))S. 13 excluded (21.7.2009) by 2008 c. 9, Sch. 36 para. 6(4) (as inserted by Finance Act 2009 (c. 10), s. 95, Sch. 47 para. 4)S. 13 excluded (21.7.2009) by 2008 c. 9, Sch. 36 para. 8(3) (as inserted by Finance Act 2009 (c. 10), s. 95, Sch. 47 para. 8(3))S. 13 excluded (1.4.2009) by 1970 c. 9, s. 19A(11) (as substituted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 8(5)(b))S. 13 excluded (1.4.2009) by 1970 c. 9, s. 55(6A) (as substituted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 34(8))S. 13 excluded (1.4.2009) by 1988 c. 39, s. 130(4) (as amended by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 164(b))S. 13 excluded (1.4.2009) by 1994 c. 9, s. 60(4B) (as substituted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 207(6))S. 13 excluded (1.4.2009) by 1994 c. 23, s. 84(3C) (as inserted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 221(5))S. 13 excluded (1.4.2009) by 1996 c. 8, s. 55(3B) (as inserted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 236(6))S. 13 excluded (1.4.2009) by 2000 c. 17, Sch. 6 para. 122(2B) (as inserted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 290(5))S. 13 excluded (1.4.2009) by 2001 c. 9, s. 41(2B) (as inserted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 305(5))S. 13 excluded (1.4.2009) by 2003 c. 14, Sch. 10 para. 15(6) (as substituted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 377(5))S. 13 excluded (1.4.2009) by 2003 c. 14, Sch. 11A para. 9(6) (as substituted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 397(5))S. 13 excluded (1.4.2009) by 2004 c. 12, s. 253(10) (as substituted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 426(5))S. 13 excluded (1.4.2009) by 2005 c. 5, s. 646(7) (as substituted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 441)S. 13 excluded (1.4.2009) by 2008 c. 9, Sch. 36 para. 32(5) (as substituted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 1 para. 471(10)(c))S. 13 excluded (1.4.2009) by S.I. 2003/96, reg. 16(5) (as substituted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 2 para. 83(4))S. 13 excluded (1.4.2009) by S.I. 2004/2622, reg. 9(5) (as substituted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 2 para. 130(4))S. 13 excluded (1.4.2009) by S.I. 2007/1509, reg. 7(2) (as substituted by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3, Sch. 2 para. 167)S. 13 applied (1.6.2009) by The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307), art. 5(6), Sch. 5 para. 3S. 13 applied (1.9.2009) by The Transfer of Functions (Transport Tribunal and Appeal Panel) Order 2009 (S.I. 2009/1885), art. 4(4), Sch. 4 para. 4S. 13(2): power to apply (with modifications) conferred (1.4.2009) by 1999 c. 2, s. 13(2A) (as inserted by The Revenue and Customs Appeals Order 2009 (S.I. 2009/777), art. 3)S. 13(2): power to apply (with modifications) conferred (1.4.2009) by S.I. 1999/761, art. 12(2A) (as inserted by The Revenue and Customs Appeals Order 2009 (S.I. 2009/777), art. 5)S. 13(2) modified (1.4.2009) by S.I. 1999/1027 reg. 12(2) (as substituted by The Revenue and Customs Appeals Order 2009 (S.I. 2009/777), art. 6)S. 11 modified (18.1.2010) by The Transfer of Tribunal Functions Order 2010 (S.I. 2010/22), Sch. 5 para. 5(a)S. 13 modified (18.1.2010) by The Transfer of Tribunal Functions Order 2010 (S.I. 2010/22), Sch. 5 para. 5(b)S. 13 applied (N.I.) (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(3), 5(2), Sch. 2 para. 3 (with Sch. 2); S.R. 2010/101, art. 2S. 11(5)(aa) inserted (8.4.2010) by Crime and Security Act 2010 (c. 17), s. 59(2)(b), Sch. 2 para. 5S. 11 excluded (with effect as stated in Sch. 23 para. 65) by Finance Act 2011 (c. 11), s. 86(1), {Sch. 23, para. 29(5)}S. 13 excluded (with effect as stated in Sch. 23 para. 65) by Finance Act 2011 (c. 11), s. 86(1), {Sch. 23, para. 29(5)}Ss. 9-13 excluded (E.W.) (25.1.2018) by Tax Collection and Management (Wales) Act 2016 (anaw 6), ss. 177(1)(b), 194(2) (with s. 177(2)); S.I. 2018/33, art. 2(i)S. 11(5)(ca)(cb) inserted (E.W.) (25.1.2018) by Tax Collection and Management (Wales) Act 2016 (anaw 6), ss. 116(1), 194(2); S.I. 2018/33, art. 2(c)S. 12(2)-(4) applied by 2004 c. 34, s. 231C(5) (as inserted (1.7.2013) by The Transfer of Tribunal Functions Order 2013 (S.I. 2013/1036), art. 1, Sch. 1 para. 176 (with Sch. 3))S. 11 excluded (17.7.2014) by Finance Act 2014 (c. 26), s. 256(7) (with ss. 269-271)S. 13(6A) inserted (15.7.2013) by Crime and Courts Act 2013 (c. 22), ss. 23, 61(3); S.I. 2013/1725, art. 2(b)S. 12 applied (with modifications) (1.9.2021) by Additional Learning Needs and Education Tribunal (Wales) Act 2018 (anaw 2), ss. 81(3), 100(3); S.I. 2021/373, art. 8(g)Ss. 9-13 excluded (E.W.) (25.1.2018) by Tax Collection and Management (Wales) Act 2016 (anaw 6), ss. 184(3), 194(2); S.I. 2018/33, art. 2(i)S. 11(2) modified (14.3.2012) by Charities Act 2011 (c. 25), ss. 317(1), 355 (with s. 20(2), Sch. 8)S. 12 applied (with modifications) (1.9.2021) by 2010 (c. 15), Sch. 17 para. 6AA (as inserted by Additional Learning Needs and Education Tribunal (Wales) Act 2018 (anaw 2), s. 100(3), Sch. 1 para. 19(5)(f); S.I. 2021/373, art. 8(j)(xxxiii))S. 13(2) modified (14.3.2012) by Charities Act 2011 (c. 25), ss. 317(1), 355 (with s. 20(2), Sch. 8)S. 11(3)(4) applied (1.7.2020) by The International Tax Enforcement (Disclosable Arrangements) Regulations 2020 (S.I. 2020/25), regs. 1(1), 16(8), 19(4) (with regs. 1(2), 7)S. 13 excluded (1.4.2012) (with effect in accordance with Sch. 23 para. 65 of the amending Act) by Finance Act 2011 (c. 11), Sch. 23 paras. 29(5), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))Ss. 14A-14C inserted (8.8.2016) by Criminal Justice and Courts Act 2015 (c. 2), ss. 64, 95(1); S.I. 2016/717, art. 3(a) (with art. 4)S. 11 excluded (16.11.2017) by 2010 c. 8, Sch. 7A para. 63(10) (as inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28))Words in s. 11(5)(b) substituted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 131 (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)S. 11(3)(4) applied (28.3.2023) by The International Tax Enforcement (Disclosable Arrangements) Regulations 2023 (S.I. 2023/38), regs. 1, 15(8), 18(4) (with reg. 5)S. 13(8)(ba)(bb) inserted (E.W.) (25.1.2018) by Tax Collection and Management (Wales) Act 2016 (anaw 6), ss. 116(2), 194(2); S.I. 2018/33, art. 2(c)S. 12(2)-(4) applied by 2002 c. 15, s. 176B(5) (as inserted (1.7.2013) by The Transfer of Tribunal Functions Order 2013 (S.I. 2013/1036), art. 1, Sch. 1 para. 144 (with Sch. 3))S. 11 excluded (17.7.2014) by Finance Act 2014 (c. 26), s. 267(10) (with ss. 269-271)S. 12(2)-(4) applied (6.4.2017) by Housing and Planning Act 2016 (c. 22), ss. 53(5), 216(3); S.I. 2017/281, reg. 4(d)S. 13 excluded (16.11.2017) by 2010 c. 8, Sch. 7A para. 63(10) (as inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28))S. 11 excluded (1.4.2012) (with effect in accordance with Sch. 23 para. 65 of the amending Act) by Finance Act 2011 (c. 11), Sch. 23 paras. 29(5), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))S. 13 excluded (17.7.2014) by Finance Act 2014 (c. 26), s. 256(7) (with ss. 269-271)Words in s. 13(8)(a) substituted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 132 (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)S. 11 excluded (with effect in accordance with s. 198(5) of the amending Act) by Finance Act 2014 (c. 26), ss. 172(7), 198(1) (with Sch. 29)S. 13 excluded (17.7.2014) by Finance Act 2014 (c. 26), s. 267(10) (with ss. 269-271)S. 11A inserted (14.7.2022) by Judicial Review and Courts Act 2022 (c. 35), ss. 2(1), 51(4) (with s. 2(2)); S.I. 2022/816, regs. 1(2), 3(b)Words in s. 13(6A)(a) inserted (13.4.2015) by Criminal Justice and Courts Act 2015 (c. 2), ss. 83(2), 95(1); S.I. 2015/778, art. 3, Sch. 1 para. 68S. 13 applied (with modifications) (27.1.2015) by The Transfer of Tribunal Functions (Transport Tribunal) Order 2015 (S.I. 2015/65), art. 1, Sch. 2 para. 8S. 13(8)(bc) inserted by 2016 anaw 6, s. 181I(2) (as inserted) (E.W.) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 63; S.I. 2018/34, art. 3S. 13 excluded (1.4.2013) by Finance Act 2012 (c. 14), s. 223, Sch. 38 paras. 13(3), 20(6) (with Sch. 38 para. 43); S.I. 2013/279, art. 2S. 11(5)(cc) inserted by 2016 anaw 6, s. 181I(1) (as inserted) (E.W.) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 63; S.I. 2018/34, art. 3S. 11 excluded (1.4.2013) by Finance Act 2012 (c. 14), s. 223, Sch. 38 paras. 13(3), 20(6) (with Sch. 38 para. 43); S.I. 2013/279, art. 2S. 12(2)-(4) applied by 2002 c. 9, s. 111(4) (as inserted (1.7.2013) by The Transfer of Tribunal Functions Order 2013 (S.I. 2013/1036), art. 1, Sch. 1 para. 231(c) (with Sch. 3))S. 13 excluded (with effect in accordance with s. 198(5) of the amending Act) by Finance Act 2014 (c. 26), ss. 172(7), 198(1) (with Sch. 29)S. 11 excluded (10.12.2021 for specified purposes, 1.4.2022 in so far as not already in force and with effect in accordance with s. 85(1)(b) of the amending Act) by Finance Act 2021 (c. 26), s. 85(1)(a), Sch. 11 para. 11(3); S.I. 2021/1409, regs. 3, 4
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<dc:title>Tribunals, Courts and Enforcement Act 2007</dc:title>
<dc:description>An Act to make provision about tribunals and inquiries; to establish an Administrative Justice and Tribunals Council; to amend the law relating to judicial appointments and appointments to the Law Commission; to amend the law relating to the enforcement of judgments and debts; to make further provision about the management and relief of debt; to make provision protecting cultural objects from seizure or forfeiture in certain circumstances; to amend the law relating to the taking of possession of land affected by compulsory purchase; to alter the powers of the High Court in judicial review applications; and for connected purposes.</dc:description>
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<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/2007/15/part/1/chapter/2/2023-03-28" title="Part 1 Chapter 2"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/2007/15/part/1/chapter/2/crossheading/members-and-composition-of-tribunals/2023-03-28" title="Crossheading; Part 1 Chapter 2 Crossheading; Members and composition of tribunals"/>
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<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/2007/15/part/1/chapter/2/crossheading/judicial-review/2023-03-28" title="Crossheading; Part 1 Chapter 2 Crossheading; “Judicial review”"/>
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<ukm:AffectingProvisions>
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<ukm:AffectedProvisions>
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<ukm:Alternatives>
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<ukm:Alternative Date="2008-01-31" URI="http://www.legislation.gov.uk/ukpga/2007/15/pdfs/ukpga_20070015_en.pdf" Title="Print Version"/>
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<ukm:CorrectionSlips>
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<ukm:CorrectionSlip URI="http://www.legislation.gov.uk/ukpga/2007/15/pdfs/ukpgacs_20070015_en.pdf" Date="2010-10-15" Title="Correction Slip" Size="20567"/>
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<Primary>
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<Part DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/part/1/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/part/1" NumberOfProvisions="66" RestrictEndDate="2023-07-20" RestrictStartDate="2023-03-28" id="part-1" RestrictExtent="E+W+S+N.I.">
<Number>
<Strong>Part 1</Strong>
</Number>
<Title>Tribunals and Inquiries</Title>
<Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/part/1/chapter/2/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/part/1/chapter/2" NumberOfProvisions="39" RestrictEndDate="2023-07-20" RestrictStartDate="2023-03-28" id="part-1-chapter-2" RestrictExtent="E+W+S+N.I.">
<Number>Chapter 2</Number>
<Title>First-tier Tribunal and Upper Tribunal</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/part/1/chapter/2/crossheading/review-of-decisions-and-appeals/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/part/1/chapter/2/crossheading/review-of-decisions-and-appeals" NumberOfProvisions="10" RestrictEndDate="2023-12-31" RestrictStartDate="2023-03-28" id="part-1-chapter-2-crossheading-review-of-decisions-and-appeals" RestrictExtent="E+W+S+N.I.">
<Title>
<Emphasis>Review of decisions and appeals</Emphasis>
</Title>
<P1group ConfersPower="true" RestrictStartDate="2018-01-25">
<Title>Review of decision of First-tier Tribunal</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/9/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/9" id="section-9">
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<CommentaryRef Ref="c20684651"/>
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9
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/9/1/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/9/1" id="section-9-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The First-tier Tribunal may review a decision made by it on a matter in a case, other than a decision that is an excluded decision for the purposes of section 11(1) (but see subsection (9)).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/9/2/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/9/2" id="section-9-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The First-tier Tribunal's power under subsection (1) in relation to a decision is exercisable—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/9/2/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/9/2/a" id="section-9-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>of its own initiative, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/9/2/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/9/2/b" id="section-9-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>on application by a person who for the purposes of section 11(2) has a right of appeal in respect of the decision.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/9/3/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/9/3" id="section-9-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Tribunal Procedure Rules may—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/9/3/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/9/3/a" id="section-9-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>provide that the First-tier Tribunal may not under subsection (1) review (whether of its own initiative or on application under subsection (2)(b)) a decision of a description specified for the purposes of this paragraph in Tribunal Procedure Rules;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/9/3/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/9/3/b" id="section-9-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>provide that the First-tier Tribunal's power under subsection (1) to review a decision of a description specified for the purposes of this paragraph in Tribunal Procedure Rules is exercisable only of the tribunal's own initiative;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/9/3/c/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/9/3/c" id="section-9-3-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>provide that an application under subsection (2)(b) that is of a description specified for the purposes of this paragraph in Tribunal Procedure Rules may be made only on grounds specified for the purposes of this paragraph in Tribunal Procedure Rules;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/9/3/d/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/9/3/d" id="section-9-3-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>provide, in relation to a decision of a description specified for the purposes of this paragraph in Tribunal Procedure Rules, that the First-tier Tribunal's power under subsection (1) to review the decision of its own initiative is exercisable only on grounds specified for the purposes of this paragraph in Tribunal Procedure Rules.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/9/4/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/9/4" id="section-9-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Where the First-tier Tribunal has under subsection (1) reviewed a decision, the First-tier Tribunal may in the light of the review do any of the following—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/9/4/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/9/4/a" id="section-9-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>correct accidental errors in the decision or in a record of the decision;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/9/4/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/9/4/b" id="section-9-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>amend reasons given for the decision;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/9/4/c/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/9/4/c" id="section-9-4-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>set the decision aside.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/9/5/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/9/5" id="section-9-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Where under subsection (4)(c) the First-tier Tribunal sets a decision aside, the First-tier Tribunal must either—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/9/5/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/9/5/a" id="section-9-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>re-decide the matter concerned, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/9/5/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/9/5/b" id="section-9-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>refer that matter to the Upper Tribunal.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/9/6/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/9/6" id="section-9-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>Where a matter is referred to the Upper Tribunal under subsection (5)(b), the Upper Tribunal must re-decide the matter.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/9/7/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/9/7" id="section-9-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>Where the Upper Tribunal is under subsection (6) re-deciding a matter, it may make any decision which the First-tier Tribunal could make if the First-tier Tribunal were re-deciding the matter.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/9/8/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/9/8" id="section-9-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>Where a tribunal is acting under subsection (5)(a) or (6), it may make such findings of fact as it considers appropriate.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/9/9/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/9/9" id="section-9-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>This section has effect as if a decision under subsection (4)(c) to set aside an earlier decision were not an excluded decision for the purposes of section 11(1), but the First-tier Tribunal's only power in the light of a review under subsection (1) of a decision under subsection (4)(c) is the power under subsection (4)(a).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/9/10/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/9/10" id="section-9-10">
<Pnumber>10</Pnumber>
<P2para>
<Text>A decision of the First-tier Tribunal may not be reviewed under subsection (1) more than once, and once the First-tier Tribunal has decided that an earlier decision should not be reviewed under subsection (1) it may not then decide to review that earlier decision under that subsection.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/9/11/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/9/11" id="section-9-11">
<Pnumber>11</Pnumber>
<P2para>
<Text>Where under this section a decision is set aside and the matter concerned is then re-decided, the decision set aside and the decision made in re-deciding the matter are for the purposes of subsection (10) to be taken to be different decisions.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictStartDate="2018-01-25">
<Title>Review of decision of Upper Tribunal</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/10/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/10" id="section-10">
<Pnumber PuncAfter="">
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10
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/10/1/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/10/1" id="section-10-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The Upper Tribunal may review a decision made by it on a matter in a case, other than a decision that is an excluded decision for the purposes of section 13(1) (but see subsection (7)).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/10/2/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/10/2" id="section-10-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The Upper Tribunal's power under subsection (1) in relation to a decision is exercisable—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/10/2/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/10/2/a" id="section-10-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>of its own initiative, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/10/2/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/10/2/b" id="section-10-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>on application by a person who for the purposes of section 13(2) has a right of appeal in respect of the decision.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/10/3/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/10/3" id="section-10-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Tribunal Procedure Rules may—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/10/3/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/10/3/a" id="section-10-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>provide that the Upper Tribunal may not under subsection (1) review (whether of its own initiative or on application under subsection (2)(b)) a decision of a description specified for the purposes of this paragraph in Tribunal Procedure Rules;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/10/3/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/10/3/b" id="section-10-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>provide that the Upper Tribunal's power under subsection (1) to review a decision of a description specified for the purposes of this paragraph in Tribunal Procedure Rules is exercisable only of the tribunal's own initiative;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/10/3/c/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/10/3/c" id="section-10-3-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>provide that an application under subsection (2)(b) that is of a description specified for the purposes of this paragraph in Tribunal Procedure Rules may be made only on grounds specified for the purposes of this paragraph in Tribunal Procedure Rules;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/10/3/d/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/10/3/d" id="section-10-3-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>provide, in relation to a decision of a description specified for the purposes of this paragraph in Tribunal Procedure Rules, that the Upper Tribunal's power under subsection (1) to review the decision of its own initiative is exercisable only on grounds specified for the purposes of this paragraph in Tribunal Procedure Rules.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/10/4/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/10/4" id="section-10-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Where the Upper Tribunal has under subsection (1) reviewed a decision, the Upper Tribunal may in the light of the review do any of the following—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/10/4/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/10/4/a" id="section-10-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>correct accidental errors in the decision or in a record of the decision;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/10/4/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/10/4/b" id="section-10-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>amend reasons given for the decision;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/10/4/c/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/10/4/c" id="section-10-4-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>set the decision aside.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/10/5/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/10/5" id="section-10-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Where under subsection (4)(c) the Upper Tribunal sets a decision aside, the Upper Tribunal must re-decide the matter concerned.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/10/6/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/10/6" id="section-10-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>Where the Upper Tribunal is acting under subsection (5), it may make such findings of fact as it considers appropriate.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/10/7/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/10/7" id="section-10-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>This section has effect as if a decision under subsection (4)(c) to set aside an earlier decision were not an excluded decision for the purposes of section 13(1), but the Upper Tribunal's only power in the light of a review under subsection (1) of a decision under subsection (4)(c) is the power under subsection (4)(a).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/10/8/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/10/8" id="section-10-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>A decision of the Upper Tribunal may not be reviewed under subsection (1) more than once, and once the Upper Tribunal has decided that an earlier decision should not be reviewed under subsection (1) it may not then decide to review that earlier decision under that subsection.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/10/9/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/10/9" id="section-10-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>Where under this section a decision is set aside and the matter concerned is then re-decided, the decision set aside and the decision made in re-deciding the matter are for the purposes of subsection (8) to be taken to be different decisions.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2023-03-28" ConfersPower="true" RestrictExtent="E+W+S+N.I.">
<Title>
<CommentaryRef Ref="key-6cfbdb4b90a81d01228a0ba1e532d0e8"/>
Right to appeal to Upper Tribunal
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11" id="section-11">
<Pnumber PuncAfter="">
<CommentaryRef Ref="c20781931"/>
<CommentaryRef Ref="c20779961"/>
<CommentaryRef Ref="c20773191"/>
<CommentaryRef Ref="c20735521"/>
<CommentaryRef Ref="c20684731"/>
<CommentaryRef Ref="c21470581"/>
<CommentaryRef Ref="c21476621"/>
<CommentaryRef Ref="key-aa74a87cbe2be104a864d86742614b28"/>
<CommentaryRef Ref="key-f7b08907057ef1a63a527b5eb9134200"/>
<CommentaryRef Ref="key-9a5491469e0f5c0dbe93070cdc6e2754"/>
<CommentaryRef Ref="key-c74d7a2df00478628f7ab44e6b29444a"/>
<CommentaryRef Ref="key-25ff09233f7ea3ee34bc58589044ee4d"/>
<CommentaryRef Ref="key-6cfbdb4b90a81d01228a0ba1e532d0e8"/>
<CommentaryRef Ref="key-0901633de15a1d9434b72decf79139a2"/>
<CommentaryRef Ref="key-385c00cbecab9e674dd2e11d543407b3"/>
<CommentaryRef Ref="M_C_8409b2cb-13c9-49b8-97d2-cdb27053f7d9"/>
11
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11/1/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11/1" id="section-11-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>For the purposes of subsection (2), the reference to a right of appeal is to a right to appeal to the Upper Tribunal on any point of law arising from a decision made by the First-tier Tribunal other than an excluded decision.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11/2/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11/2" id="section-11-2" RestrictStartDate="2012-03-14">
<Pnumber>
<CommentaryRef Ref="c20782051"/>
<CommentaryRef Ref="key-4305581b26778e67cd0482e445c3d63a"/>
2
</Pnumber>
<P2para>
<Text>Any party to a case has a right of appeal, subject to subsection (8).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11/3/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11/3" id="section-11-3" RestrictStartDate="2023-03-28">
<Pnumber>
<CommentaryRef Ref="c20786741"/>
<CommentaryRef Ref="key-5fb49550df8f9146160e9a5e5ccc98c8"/>
<CommentaryRef Ref="key-7f3e35d7fc961f2aa39deaf6000cff31"/>
3
</Pnumber>
<P2para>
<Text>That right may be exercised only with permission (or, in Northern Ireland, leave).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11/4/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11/4" id="section-11-4" RestrictStartDate="2023-03-28">
<Pnumber>
<CommentaryRef Ref="c20786741"/>
<CommentaryRef Ref="key-5fb49550df8f9146160e9a5e5ccc98c8"/>
<CommentaryRef Ref="key-7f3e35d7fc961f2aa39deaf6000cff31"/>
4
</Pnumber>
<P2para>
<Text>Permission (or leave) may be given by—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11/4/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11/4/a" id="section-11-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the First-tier Tribunal, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11/4/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11/4/b" id="section-11-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the Upper Tribunal,</Text>
</P3para>
</P3>
<Text>on an application by the party.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11/5/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11/5" id="section-11-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>For the purposes of subsection (1), an “excluded decision” is—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11/5/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11/5/a" id="section-11-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>any decision of the First-tier Tribunal on an appeal made in exercise of a right conferred by the Criminal Injuries Compensation Scheme in compliance with section 5(1)(a) of the Criminal Injuries Compensation Act 1995 (c. 53) (appeals against decisions on reviews),</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11/5/aa/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11/5/aa" id="section-11-5-aa">
<Pnumber>
<Addition ChangeId="d29p1063" CommentaryRef="c21476441">aa</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p1063" CommentaryRef="c21476441">any decision of the First-tier Tribunal on an appeal made in exercise of a right conferred by the Victims of Overseas Terrorism Compensation Scheme in compliance with section 52(3) of the Crime and Security Act 2010,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11/5/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11/5/b" id="section-11-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
any decision of the First-tier Tribunal on an appeal under
<Substitution ChangeId="key-6dda96e188cb6d0939e75721e32c7501-1531393598485" CommentaryRef="key-6dda96e188cb6d0939e75721e32c7501">section 27(3) or (5), 79(5) or (7) or 111(3) or (5) of the Data Protection Act 2018</Substitution>
(appeals against national security certificate),
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11/5/c/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11/5/c" id="section-11-5-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>any decision of the First-tier Tribunal on an appeal under section 60(1) or (4) of the Freedom of Information Act 2000 (c. 36) (appeals against national security certificate),</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11/5/ca/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11/5/ca" RestrictExtent="E+W" id="section-11-5-ca">
<Pnumber>
<Addition ChangeId="key-1930a475ddf32748589eb7596bf04e14-1520856492444" CommentaryRef="key-1930a475ddf32748589eb7596bf04e14" Extent="E+W">ca</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-1930a475ddf32748589eb7596bf04e14-1520856492444" CommentaryRef="key-1930a475ddf32748589eb7596bf04e14" Extent="E+W">any decision of the First-tier Tribunal under section 88, 89(3) or 92(3) of the Tax Collection and Management (Wales) Act 2016 (anaw 6) (approval for Welsh Revenue Authority to issue certain information notices),</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11/5/cb/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11/5/cb" RestrictExtent="E+W" id="section-11-5-cb">
<Pnumber>
<Addition ChangeId="key-1930a475ddf32748589eb7596bf04e14-1520856525884" CommentaryRef="key-1930a475ddf32748589eb7596bf04e14" Extent="E+W">cb</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-1930a475ddf32748589eb7596bf04e14-1520856525884" CommentaryRef="key-1930a475ddf32748589eb7596bf04e14" Extent="E+W">any decision of the First-tier Tribunal under section 108 of that Act (approval for Welsh Revenue Authority to inspect premises),</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11/5/cc/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11/5/cc" RestrictExtent="E+W" id="section-11-5-cc">
<Pnumber>
<Addition ChangeId="key-f489945dc2758d12bb936427cf6c4eb4-1528208448871" CommentaryRef="key-f489945dc2758d12bb936427cf6c4eb4" Extent="E+W">cc</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-f489945dc2758d12bb936427cf6c4eb4-1528208448871" CommentaryRef="key-f489945dc2758d12bb936427cf6c4eb4" Extent="E+W">any decision of the First-tier Tribunal under section 181E or 181F of that Act (appeals relating to postponement requests),</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11/5/d/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11/5/d" id="section-11-5-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>a decision of the First-tier Tribunal under section 9—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11/5/d/i/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11/5/d/i" id="section-11-5-d-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>to review, or not to review, an earlier decision of the tribunal,</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11/5/d/ii/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11/5/d/ii" id="section-11-5-d-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>to take no action, or not to take any particular action, in the light of a review of an earlier decision of the tribunal,</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11/5/d/iii/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11/5/d/iii" id="section-11-5-d-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>to set aside an earlier decision of the tribunal, or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11/5/d/iv/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11/5/d/iv" id="section-11-5-d-iv">
<Pnumber>iv</Pnumber>
<P4para>
<Text>to refer, or not to refer, a matter to the Upper Tribunal,</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11/5/e/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11/5/e" id="section-11-5-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>a decision of the First-tier Tribunal that is set aside under section 9 (including a decision set aside after proceedings on an appeal under this section have been begun), or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11/5/f/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11/5/f" id="section-11-5-f">
<Pnumber>f</Pnumber>
<P3para>
<Text>any decision of the First-tier Tribunal that is of a description specified in an order made by the Lord Chancellor.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11/6/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11/6" id="section-11-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>A description may be specified under subsection (5)(f) only if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11/6/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11/6/a" id="section-11-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in the case of a decision of that description, there is a right to appeal to a court, the Upper Tribunal or any other tribunal from the decision and that right is, or includes, something other than a right (however expressed) to appeal on any point of law arising from the decision, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11/6/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11/6/b" id="section-11-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>decisions of that description are made in carrying out a function transferred under section 30 and prior to the transfer of the function under section 30(1) there was no right to appeal from decisions of that description.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11/7/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11/7" id="section-11-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>Where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11/7/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11/7/a" id="section-11-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>an order under subsection (5)(f) specifies a description of decisions, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11/7/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11/7/b" id="section-11-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>decisions of that description are made in carrying out a function transferred under section 30,</Text>
</P3para>
</P3>
<Text>the order must be framed so as to come into force no later than the time when the transfer under section 30 of the function takes effect (but power to revoke the order continues to be exercisable after that time, and power to amend the order continues to be exercisable after that time for the purpose of narrowing the description for the time being specified).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11/8/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11/8" id="section-11-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>The Lord Chancellor may by order make provision for a person to be treated as being, or to be treated as not being, a party to a case for the purposes of subsection (2).</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2022-07-14">
<Title>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">Finality of decisions by Upper Tribunal about permission to appeal</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11A/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11A" id="section-11A">
<Pnumber>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">11A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11A/1/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11A/1" id="section-11A-1">
<Pnumber>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">Subsections (2) and (3) apply in relation to a decision by the Upper Tribunal to refuse permission (or leave) to appeal further to an application under section 11(4)(b).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11A/2/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11A/2" id="section-11A-2">
<Pnumber>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">The decision is final, and not liable to be questioned or set aside in any other court.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11A/3/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11A/3" id="section-11A-3">
<Pnumber>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">In particular—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11A/3/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11A/3/a" id="section-11A-3-a">
<Pnumber>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">the Upper Tribunal is not to be regarded as having exceeded its powers by reason of any error made in reaching the decision;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11A/3/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11A/3/b" id="section-11A-3-b">
<Pnumber>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">the supervisory jurisdiction does not extend to, and no application or petition for judicial review may be made or brought in relation to, the decision.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11A/4/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11A/4" id="section-11A-4">
<Pnumber>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">Subsections (2) and (3) do not apply so far as the decision involves or gives rise to any question as to whether—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11A/4/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11A/4/a" id="section-11A-4-a">
<Pnumber>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">the Upper Tribunal has or had a valid application before it under section 11(4)(b),</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11A/4/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11A/4/b" id="section-11A-4-b">
<Pnumber>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">the Upper Tribunal is or was properly constituted for the purpose of dealing with the application, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11A/4/c/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11A/4/c" id="section-11A-4-c">
<Pnumber>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">the Upper Tribunal is acting or has acted—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11A/4/c/i/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11A/4/c/i" id="section-11A-4-c-i">
<Pnumber>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">in bad faith, or</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11A/4/c/ii/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11A/4/c/ii" id="section-11A-4-c-ii">
<Pnumber>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">in such a procedurally defective way as amounts to a fundamental breach of the principles of natural justice.</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11A/5/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11A/5" id="section-11A-5">
<Pnumber>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">Subsections (2) and (3) do not apply so far as provision giving the First-tier Tribunal jurisdiction to make the first-instance decision could (if the Tribunal did not already have that jurisdiction) be made by—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11A/5/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11A/5/a" id="section-11A-5-a">
<Pnumber>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">an Act of the Scottish Parliament, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11A/5/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11A/5/b" id="section-11A-5-b">
<Pnumber>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">an Act of the Northern Ireland Assembly the Bill for which would not require the consent of the Secretary of State.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11A/6/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11A/6" id="section-11A-6">
<Pnumber>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">The court of supervisory jurisdiction is not to entertain any application or petition for judicial review in respect of a decision of the First-tier Tribunal that it would not entertain (whether as a matter of law or discretion) in the absence of this section.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/11A/7/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11A/7" id="section-11A-7">
<Pnumber>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">In this section—</Addition>
</Text>
<UnorderedList Class="Definition" Decoration="none">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db"></Addition>
<Term>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">decision</Addition>
</Term>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">” includes any purported decision;</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db"></Addition>
<Term>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">first-instance decision</Addition>
</Term>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">” means the decision in relation to which permission (or leave) to appeal is being sought under section 11(4)(b);</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db"></Addition>
<Term>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">the supervisory jurisdiction</Addition>
</Term>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">” means the supervisory jurisdiction of—</Addition>
</Text>
<OrderedList Type="alpha" Decoration="parens">
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">the High Court, in England and Wales or Northern Ireland, or</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">the Court of Session, in Scotland,</Addition>
</Text>
</Para>
</ListItem>
</OrderedList>
<Text>
<Addition ChangeId="key-d16d2dbac48065eb4900bae4bab3f0db-1660810453221" CommentaryRef="key-d16d2dbac48065eb4900bae4bab3f0db">and “the court of supervisory jurisdiction” is to be read accordingly.</Addition>
</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2023-12-31" RestrictStartDate="2021-09-01" RestrictExtent="E+W+S+N.I.">
<Title>Proceedings on appeal to Upper Tribunal</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/12/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/12" id="section-12">
<Pnumber PuncAfter="">
<CommentaryRef Ref="c20737061"/>
<CommentaryRef Ref="c20737031"/>
<CommentaryRef Ref="key-0901633de15a1d9434b72decf79139a2"/>
<CommentaryRef Ref="key-385c00cbecab9e674dd2e11d543407b3"/>
<CommentaryRef Ref="key-2eb84e66266e10a5fc6253440f3bd575"/>
<CommentaryRef Ref="key-457ccf281e56791ff4c5103dde3069ad"/>
12
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/12/1/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/12/1" id="section-12-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Subsection (2) applies if the Upper Tribunal, in deciding an appeal under section 11, finds that the making of the decision concerned involved the making of an error on a point of law.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/12/2/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/12/2" id="section-12-2" RestrictStartDate="2017-04-06">
<Pnumber>
<CommentaryRef Ref="key-81e11f8549bef80e28a985b727fd78e3"/>
<CommentaryRef Ref="key-fdb2cf8b7da35e754363a9489b0f9815"/>
<CommentaryRef Ref="key-22afd03bf7e017c6a94e97c7d6f5f9b3"/>
<CommentaryRef Ref="key-a4b991be4a5f2f2dab8469ca1ce54824"/>
2
</Pnumber>
<P2para>
<Text>The Upper Tribunal—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/12/2/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/12/2/a" id="section-12-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>may (but need not) set aside the decision of the First-tier Tribunal, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/12/2/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/12/2/b" id="section-12-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>if it does, must either—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/12/2/b/i/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/12/2/b/i" id="section-12-2-b-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>remit the case to the First-tier Tribunal with directions for its reconsideration, or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/12/2/b/ii/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/12/2/b/ii" id="section-12-2-b-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>re-make the decision.</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/12/3/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/12/3" id="section-12-3" RestrictStartDate="2017-04-06">
<Pnumber>
<CommentaryRef Ref="key-81e11f8549bef80e28a985b727fd78e3"/>
<CommentaryRef Ref="key-fdb2cf8b7da35e754363a9489b0f9815"/>
<CommentaryRef Ref="key-22afd03bf7e017c6a94e97c7d6f5f9b3"/>
<CommentaryRef Ref="key-a4b991be4a5f2f2dab8469ca1ce54824"/>
3
</Pnumber>
<P2para>
<Text>In acting under subsection (2)(b)(i), the Upper Tribunal may also—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/12/3/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/12/3/a" id="section-12-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>direct that the members of the First-tier Tribunal who are chosen to reconsider the case are not to be the same as those who made the decision that has been set aside;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/12/3/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/12/3/b" id="section-12-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>give procedural directions in connection with the reconsideration of the case by the First-tier Tribunal.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/12/4/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/12/4" id="section-12-4" RestrictStartDate="2017-04-06">
<Pnumber>
<CommentaryRef Ref="key-81e11f8549bef80e28a985b727fd78e3"/>
<CommentaryRef Ref="key-fdb2cf8b7da35e754363a9489b0f9815"/>
<CommentaryRef Ref="key-22afd03bf7e017c6a94e97c7d6f5f9b3"/>
<CommentaryRef Ref="key-a4b991be4a5f2f2dab8469ca1ce54824"/>
4
</Pnumber>
<P2para>
<Text>In acting under subsection (2)(b)(ii), the Upper Tribunal—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/12/4/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/12/4/a" id="section-12-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>may make any decision which the First-tier Tribunal could make if the First-tier Tribunal were re-making the decision, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/12/4/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/12/4/b" id="section-12-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>may make such findings of fact as it considers appropriate.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2022-04-01" ConfersPower="true" RestrictExtent="E+W+S+N.I.">
<Title>
<CommentaryRef Ref="key-a8a22b8c69df3da631972a94f8372789"/>
Right to appeal to Court of Appeal
<Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13" id="section-13">
<Pnumber PuncAfter="">
<CommentaryRef Ref="c20809241"/>
<CommentaryRef Ref="c20796741"/>
<CommentaryRef Ref="c20796701"/>
<CommentaryRef Ref="c20737381"/>
<CommentaryRef Ref="c20684751"/>
<CommentaryRef Ref="c21470601"/>
<CommentaryRef Ref="c21475411"/>
<CommentaryRef Ref="c21476641"/>
<CommentaryRef Ref="key-677f668df3ffd9784476d503da363855"/>
<CommentaryRef Ref="key-e8cd9bfccbc74b6ecf39943e9563f6e4"/>
<CommentaryRef Ref="key-cf420fb5a9676e06888b46063dbfbf49"/>
<CommentaryRef Ref="key-b13555a0009b3c22f47dac46dcae3ff3"/>
<CommentaryRef Ref="key-fe40500b722db221b7feeec3bc84a274"/>
<CommentaryRef Ref="key-e60c98b5dd0ecf64c94f6c39ed5f2209"/>
<CommentaryRef Ref="key-a8a22b8c69df3da631972a94f8372789"/>
<CommentaryRef Ref="key-0901633de15a1d9434b72decf79139a2"/>
<CommentaryRef Ref="key-385c00cbecab9e674dd2e11d543407b3"/>
13
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/1/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/1" id="section-13-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>For the purposes of subsection (2), the reference to a right of appeal is to a right to appeal to the relevant appellate court on any point of law arising from a decision made by the Upper Tribunal other than an excluded decision.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/2/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/2" id="section-13-2" RestrictStartDate="2012-03-14">
<Pnumber>
<CommentaryRef Ref="c20810121"/>
<CommentaryRef Ref="key-57cd21a9b95582da1e5451ee2140e464"/>
2
</Pnumber>
<P2para>
<Text>Any party to a case has a right of appeal, subject to subsection (14).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/3/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/3" id="section-13-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>That right may be exercised only with permission (or, in Northern Ireland, leave).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/4/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/4" id="section-13-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Permission (or leave) may be given by—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/4/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/4/a" id="section-13-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the Upper Tribunal, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/4/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/4/b" id="section-13-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the relevant appellate court,</Text>
</P3para>
</P3>
<Text>on an application by the party.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/5/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/5" id="section-13-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>An application may be made under subsection (4) to the relevant appellate court only if permission (or leave) has been refused by the Upper Tribunal.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/6/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/6" id="section-13-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>The Lord Chancellor may, as respects an application under subsection (4) that falls within subsection (7) and for which the relevant appellate court is the Court of Appeal in England and Wales or the Court of Appeal in Northern Ireland, by order make provision for permission (or leave) not to be granted on the application unless the Upper Tribunal or (as the case may be) the relevant appellate court considers—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/6/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/6/a" id="section-13-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>that the proposed appeal would raise some important point of principle or practice, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/6/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/6/b" id="section-13-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>that there is some other compelling reason for the relevant appellate court to hear the appeal.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/6A/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/6A" id="section-13-6A">
<Pnumber>
<Addition ChangeId="key-29af4876520d6cfe6f0806a07ab95566-1476453339712" CommentaryRef="key-29af4876520d6cfe6f0806a07ab95566">6A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-29af4876520d6cfe6f0806a07ab95566-1476453339712" CommentaryRef="key-29af4876520d6cfe6f0806a07ab95566">Rules of court may make provision for permission not to be granted on an application under subsection (4) to the Court of Session that falls within subsection (7) unless the court considers—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/6A/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/6A/a" id="section-13-6A-a">
<Pnumber>
<Addition ChangeId="key-29af4876520d6cfe6f0806a07ab95566-1476453339712" CommentaryRef="key-29af4876520d6cfe6f0806a07ab95566">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-29af4876520d6cfe6f0806a07ab95566-1476453339712" CommentaryRef="key-29af4876520d6cfe6f0806a07ab95566">that the proposed appeal would raise some important point of principle</Addition>
<Addition ChangeId="key-29af4876520d6cfe6f0806a07ab95566-1476453339712" CommentaryRef="key-29af4876520d6cfe6f0806a07ab95566">
<Addition ChangeId="key-d70a6b6e0ffc4d08b6d664ee2280b691-1477240161767" CommentaryRef="key-d70a6b6e0ffc4d08b6d664ee2280b691">or practice</Addition>
</Addition>
<Addition ChangeId="key-29af4876520d6cfe6f0806a07ab95566-1476453339712" CommentaryRef="key-29af4876520d6cfe6f0806a07ab95566">, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/6A/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/6A/b" id="section-13-6A-b">
<Pnumber>
<Addition ChangeId="key-29af4876520d6cfe6f0806a07ab95566-1476453339712" CommentaryRef="key-29af4876520d6cfe6f0806a07ab95566">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-29af4876520d6cfe6f0806a07ab95566-1476453339712" CommentaryRef="key-29af4876520d6cfe6f0806a07ab95566">that there is some other compelling reason for the court to hear the appeal.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/7/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/7" id="section-13-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>An application falls within this subsection if the application is for permission (or leave) to appeal from any decision of the Upper Tribunal on an appeal under section 11.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/8/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/8" id="section-13-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>For the purposes of subsection (1), an “excluded decision” is—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/8/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/8/a" id="section-13-8-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
any decision of the Upper Tribunal on an appeal under
<Substitution ChangeId="key-bfe6f47ade890e2e983c373a38fbd111-1531394186258" CommentaryRef="key-bfe6f47ade890e2e983c373a38fbd111">section 27(3) or (5), 79(5) or (7) or 111(3) or (5) of the Data Protection Act 2018</Substitution>
(appeals against national security certificate),
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/8/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/8/b" id="section-13-8-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>any decision of the Upper Tribunal on an appeal under section 60(1) or (4) of the Freedom of Information Act 2000 (c. 36) (appeals against national security certificate),</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/8/ba/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/8/ba" RestrictExtent="E+W" id="section-13-8-ba">
<Pnumber>
<Addition ChangeId="key-7f63f2cfee1a99d00e006f2335c1b43b-1520857428037" CommentaryRef="key-7f63f2cfee1a99d00e006f2335c1b43b" Extent="E+W">ba</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-7f63f2cfee1a99d00e006f2335c1b43b-1520857428037" CommentaryRef="key-7f63f2cfee1a99d00e006f2335c1b43b" Extent="E+W">any decision of the Upper Tribunal under section 88, 89(3) or 92(3) of the Tax Collection and Management (Wales) Act 2016 (anaw 6) (approval for Welsh Revenue Authority to issue certain information notices),</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/8/bb/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/8/bb" RestrictExtent="E+W" id="section-13-8-bb">
<Pnumber>
<Addition ChangeId="key-7f63f2cfee1a99d00e006f2335c1b43b-1520857466523" CommentaryRef="key-7f63f2cfee1a99d00e006f2335c1b43b" Extent="E+W">bb</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-7f63f2cfee1a99d00e006f2335c1b43b-1520857466523" CommentaryRef="key-7f63f2cfee1a99d00e006f2335c1b43b" Extent="E+W">any decision of the Upper Tribunal under section 108 of that Act (approval for Welsh Revenue Authority to inspect premises),</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/8/bc/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/8/bc" RestrictExtent="E+W" id="section-13-8-bc">
<Pnumber>
<Addition ChangeId="key-e69b172b1b68b229b2852b2e115924ff-1528208620159" CommentaryRef="key-e69b172b1b68b229b2852b2e115924ff" Extent="E+W">bc</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-e69b172b1b68b229b2852b2e115924ff-1528208620159" CommentaryRef="key-e69b172b1b68b229b2852b2e115924ff" Extent="E+W">any decision of the Upper Tribunal under section 181E or 181F of that Act (appeals relating to postponement requests),</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/8/c/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/8/c" id="section-13-8-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>any decision of the Upper Tribunal on an application under section 11(4)(b) (application for permission or leave to appeal),</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/8/d/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/8/d" id="section-13-8-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>a decision of the Upper Tribunal under section 10—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/8/d/i/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/8/d/i" id="section-13-8-d-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>to review, or not to review, an earlier decision of the tribunal,</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/8/d/ii/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/8/d/ii" id="section-13-8-d-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>to take no action, or not to take any particular action, in the light of a review of an earlier decision of the tribunal, or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/8/d/iii/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/8/d/iii" id="section-13-8-d-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>to set aside an earlier decision of the tribunal,</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/8/e/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/8/e" id="section-13-8-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>a decision of the Upper Tribunal that is set aside under section 10 (including a decision set aside after proceedings on an appeal under this section have been begun), or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/8/f/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/8/f" id="section-13-8-f">
<Pnumber>f</Pnumber>
<P3para>
<Text>any decision of the Upper Tribunal that is of a description specified in an order made by the Lord Chancellor.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/9/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/9" id="section-13-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>A description may be specified under subsection (8)(f) only if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/9/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/9/a" id="section-13-9-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in the case of a decision of that description, there is a right to appeal to a court from the decision and that right is, or includes, something other than a right (however expressed) to appeal on any point of law arising from the decision, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/9/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/9/b" id="section-13-9-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>decisions of that description are made in carrying out a function transferred under section 30 and prior to the transfer of the function under section 30(1) there was no right to appeal from decisions of that description.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/10/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/10" id="section-13-10">
<Pnumber>10</Pnumber>
<P2para>
<Text>Where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/10/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/10/a" id="section-13-10-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>an order under subsection (8)(f) specifies a description of decisions, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/10/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/10/b" id="section-13-10-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>decisions of that description are made in carrying out a function transferred under section 30,</Text>
</P3para>
</P3>
<Text>the order must be framed so as to come into force no later than the time when the transfer under section 30 of the function takes effect (but power to revoke the order continues to be exercisable after that time, and power to amend the order continues to be exercisable after that time for the purpose of narrowing the description for the time being specified).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/11/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/11" id="section-13-11">
<Pnumber>11</Pnumber>
<P2para>
<Text>Before the Upper Tribunal decides an application made to it under subsection (4), the Upper Tribunal must specify the court that is to be the relevant appellate court as respects the proposed appeal.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/12/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/12" id="section-13-12">
<Pnumber>12</Pnumber>
<P2para>
<Text>The court to be specified under subsection (11) in relation to a proposed appeal is whichever of the following courts appears to the Upper Tribunal to be the most appropriate—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/12/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/12/a" id="section-13-12-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the Court of Appeal in England and Wales;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/12/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/12/b" id="section-13-12-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the Court of Session;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/12/c/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/12/c" id="section-13-12-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>the Court of Appeal in Northern Ireland.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/13/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/13" id="section-13-13">
<Pnumber>13</Pnumber>
<P2para>
<Text>
In this section except subsection (11), “
<Term id="term-the-relevant-appellate-court">the relevant appellate court</Term>
”, as respects an appeal, means the court specified as respects that appeal by the Upper Tribunal under subsection (11).
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/14/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/14" id="section-13-14">
<Pnumber>14</Pnumber>
<P2para>
<Text>The Lord Chancellor may by order make provision for a person to be treated as being, or to be treated as not being, a party to a case for the purposes of subsection (2).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/13/15/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/13/15" id="section-13-15">
<Pnumber>15</Pnumber>
<P2para>
<Text>Rules of court may make provision as to the time within which an application under subsection (4) to the relevant appellate court must be made.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2008-11-03">
<Title>Proceedings on appeal to Court of Appeal etc.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14" id="section-14">
<Pnumber PuncAfter="">14</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14/1/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14/1" id="section-14-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Subsection (2) applies if the relevant appellate court, in deciding an appeal under section 13, finds that the making of the decision concerned involved the making of an error on a point of law.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14/2/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14/2" id="section-14-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The relevant appellate court—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14/2/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14/2/a" id="section-14-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>may (but need not) set aside the decision of the Upper Tribunal, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14/2/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14/2/b" id="section-14-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>if it does, must either—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14/2/b/i/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14/2/b/i" id="section-14-2-b-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>remit the case to the Upper Tribunal or, where the decision of the Upper Tribunal was on an appeal or reference from another tribunal or some other person, to the Upper Tribunal or that other tribunal or person, with directions for its reconsideration, or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14/2/b/ii/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14/2/b/ii" id="section-14-2-b-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>re-make the decision.</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14/3/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14/3" id="section-14-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>In acting under subsection (2)(b)(i), the relevant appellate court may also—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14/3/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14/3/a" id="section-14-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>direct that the persons who are chosen to reconsider the case are not to be the same as those who—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14/3/a/i/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14/3/a/i" id="section-14-3-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>where the case is remitted to the Upper Tribunal, made the decision of the Upper Tribunal that has been set aside, or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14/3/a/ii/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14/3/a/ii" id="section-14-3-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>where the case is remitted to another tribunal or person, made the decision in respect of which the appeal or reference to the Upper Tribunal was made;</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14/3/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14/3/b" id="section-14-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>give procedural directions in connection with the reconsideration of the case by the Upper Tribunal or other tribunal or person.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14/4/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14/4" id="section-14-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>In acting under subsection (2)(b)(ii), the relevant appellate court—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14/4/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14/4/a" id="section-14-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>may make any decision which the Upper Tribunal could make if the Upper Tribunal were re-making the decision or (as the case may be) which the other tribunal or person could make if that other tribunal or person were re-making the decision, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14/4/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14/4/b" id="section-14-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>may make such findings of fact as it considers appropriate.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14/5/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14/5" id="section-14-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14/5/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14/5/a" id="section-14-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>under subsection (2)(b)(i) the relevant appellate court remits a case to the Upper Tribunal, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14/5/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14/5/b" id="section-14-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the decision set aside under subsection (2)(a) was made by the Upper Tribunal on an appeal or reference from another tribunal or some other person,</Text>
</P3para>
</P3>
<Text>the Upper Tribunal may (instead of reconsidering the case itself) remit the case to that other tribunal or person, with the directions given by the relevant appellate court for its reconsideration.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14/6/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14/6" id="section-14-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>In acting under subsection (5), the Upper Tribunal may also—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14/6/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14/6/a" id="section-14-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>direct that the persons who are chosen to reconsider the case are not to be the same as those who made the decision in respect of which the appeal or reference to the Upper Tribunal was made;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14/6/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14/6/b" id="section-14-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>give procedural directions in connection with the reconsideration of the case by the other tribunal or person.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14/7/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14/7" id="section-14-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>
In this section “
<Term id="term-the-relevant-appellate-court">the relevant appellate court</Term>
”, as respects an appeal under section 13, means the court specified as respects that appeal by the Upper Tribunal under section 13(11).
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2016-08-08">
<Title>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">Appeal to Supreme Court: grant of certificate by Upper Tribunal</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14A/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14A" id="section-14A">
<Pnumber PuncAfter="">
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">14A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14A/1/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14A/1" id="section-14A-1">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">If the Upper Tribunal is satisfied that—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14A/1/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14A/1/a" id="section-14A-1-a">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">the conditions in subsection (4) or (5) are fulfilled in relation to the Upper Tribunal's decision in any proceedings, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14A/1/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14A/1/b" id="section-14A-1-b">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">as regards that decision, a sufficient case for an appeal to the Supreme Court has been made out to justify an application under section 14B,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">the Upper Tribunal may grant a certificate to that effect.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14A/2/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14A/2" id="section-14A-2">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">The Upper Tribunal may grant a certificate under this section only on an application made by a party to the proceedings.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14A/3/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14A/3" id="section-14A-3">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">The Upper Tribunal may grant a certificate under this section only if the relevant appellate court as regards the proceedings is—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14A/3/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14A/3/a" id="section-14A-3-a">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">the Court of Appeal in England and Wales, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14A/3/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14A/3/b" id="section-14A-3-b">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">the Court of Appeal in Northern Ireland.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14A/4/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14A/4" id="section-14A-4">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">The conditions in this subsection are that a point of law of general public importance is involved in the decision of the Upper Tribunal and that point of law is—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14A/4/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14A/4/a" id="section-14A-4-a">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">a point of law that—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14A/4/a/i/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14A/4/a/i" id="section-14A-4-a-i">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">relates wholly or mainly to the construction of an enactment or statutory instrument, and</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14A/4/a/ii/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14A/4/a/ii" id="section-14A-4-a-ii">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">has been fully argued in the proceedings and fully considered in the judgment of the Upper Tribunal in the proceedings, or</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14A/4/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14A/4/b" id="section-14A-4-b">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">a point of law—</Addition>
</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14A/4/b/i/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14A/4/b/i" id="section-14A-4-b-i">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">i</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">in respect of which the Upper Tribunal is bound by a decision of the relevant appellate court or the Supreme Court in previous proceedings, and</Addition>
</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14A/4/b/ii/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14A/4/b/ii" id="section-14A-4-b-ii">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">ii</Addition>
</Pnumber>
<P4para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">that was fully considered in the judgments given by the relevant appellate court or, as the case may be, the Supreme Court in those previous proceedings.</Addition>
</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14A/5/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14A/5" id="section-14A-5">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">The conditions in this subsection are that a point of law of general public importance is involved in the decision of the Upper Tribunal and that—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14A/5/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14A/5/a" id="section-14A-5-a">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">the proceedings entail a decision relating to a matter of national importance or consideration of such a matter,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14A/5/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14A/5/b" id="section-14A-5-b">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">the result of the proceedings is so significant (whether considered on its own or together with other proceedings or likely proceedings) that, in the opinion of the Upper Tribunal, a hearing by the Supreme Court is justified, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14A/5/c/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14A/5/c" id="section-14A-5-c">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">the Upper Tribunal is satisfied that the benefits of earlier consideration by the Supreme Court outweigh the benefits of consideration by the Court of Appeal.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14A/6/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14A/6" id="section-14A-6">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">Before the Upper Tribunal decides an application made to it under this section, the Upper Tribunal must specify the court that would be the relevant appellate court if the application were an application for permission (or leave) under section 13.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14A/7/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14A/7" id="section-14A-7">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">In this section except subsection (6) and in sections 14B and 14C, “the relevant appellate court”, as respects an application, means the court specified as respects that application by the Upper Tribunal under subsection (6).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14A/8/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14A/8" id="section-14A-8">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">No appeal lies against the grant or refusal of a certificate under subsection (1).</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2015-09-22">
<Title>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">Appeal to Supreme Court: permission to appeal</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14B/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14B" id="section-14B">
<Pnumber PuncAfter="">
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">14B</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14B/1/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14B/1" id="section-14B-1">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">If the Upper Tribunal grants a certificate under section 14A in relation to any proceedings, a party to those proceedings may apply to the Supreme Court for permission to appeal directly to the Supreme Court.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14B/2/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14B/2" id="section-14B-2">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">An application under subsection (1) must be made—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14B/2/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14B/2/a" id="section-14B-2-a">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">within one month from the date on which that certificate is granted, or</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14B/2/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14B/2/b" id="section-14B-2-b">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">within such time as the Supreme Court may allow in a particular case.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14B/3/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14B/3" id="section-14B-3">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">If on such an application it appears to the Supreme Court to be expedient to do so, the Supreme Court may grant permission for such an appeal.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14B/4/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14B/4" id="section-14B-4">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">If permission is granted under this section—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14B/4/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14B/4/a" id="section-14B-4-a">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">no appeal from the decision to which the certificate relates lies to the relevant appellate court, but</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14B/4/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14B/4/b" id="section-14B-4-b">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">an appeal lies from that decision to the Supreme Court.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14B/5/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14B/5" id="section-14B-5">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">An application under subsection (1) is to be determined without a hearing.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14B/6/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14B/6" id="section-14B-6">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">Subject to subsection (4), no appeal lies to the relevant appellate court from a decision of the Upper Tribunal in respect of which a certificate is granted under section 14A until—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14B/6/a/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14B/6/a" id="section-14B-6-a">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">the time within which an application can be made under subsection (1) has expired, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14B/6/b/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14B/6/b" id="section-14B-6-b">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">where such an application is made, that application has been determined in accordance with this section.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2015-09-22">
<Title>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">Appeal to Supreme Court: exclusions</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14C/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14C" id="section-14C">
<Pnumber PuncAfter="">
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">14C</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14C/1/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14C/1" id="section-14C-1">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">No certificate may be granted under section 14A in respect of a decision of the Upper Tribunal in any proceedings where, by virtue of any enactment (other than sections 14A and 14B), no appeal would lie from that decision of the Upper Tribunal to the relevant appellate court, with or without the permission (or leave) of the Upper Tribunal or the relevant appellate court.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14C/2/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14C/2" id="section-14C-2">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">No certificate may be granted under section 14A in respect of a decision of the Upper Tribunal in any proceedings where, by virtue of any enactment, no appeal would lie from a decision of the relevant appellate court on that decision of the Upper Tribunal to the Supreme Court, with or without the permission (or leave) of the relevant appellate court or the Supreme Court.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14C/3/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14C/3" id="section-14C-3">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">Where no appeal would lie to the relevant appellate court from the decision of the Upper Tribunal except with the permission (or leave) of the Upper Tribunal or the relevant appellate court, no certificate may be granted under section 14A in respect of a decision of the Upper Tribunal unless it appears to the Upper Tribunal that it would be a proper case for giving permission (or leave) to appeal to the relevant appellate court.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2007/15/section/14C/4/2023-03-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/14C/4" id="section-14C-4">
<Pnumber>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-68eaaf09ce5851206335b7fc5b84c30a-1478089100674" CommentaryRef="key-68eaaf09ce5851206335b7fc5b84c30a">No certificate may be granted under section 14A in respect of a decision or order of the Upper Tribunal made by it in the exercise of its jurisdiction to punish for contempt.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Chapter>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c20684651" Type="I">
<Para>
<Text>
S. 9 wholly in force at 3.11.2008; s. 9 not in force at Royal Assent see s. 148; s. 9(3) in force at 19.9.2007 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2007/2709" id="c00040" Class="UnitedKingdomStatutoryInstrument" Year="2007" Number="2709">S.I. 2007/2709</Citation>
,
<CitationSubRef CitationRef="c00040" id="c00041" URI="http://www.legislation.gov.uk/id/uksi/2007/2709/article/2/a" SectionRef="article-2-a" Operative="true">art. 2(a)</CitationSubRef>
; s. 9(1)(2)(4)-(11) in force at 3.11.2008 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/2696" id="c00043" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="2696">S.I. 2008/2696</Citation>
,
<CitationSubRef CitationRef="c00043" id="c00044" URI="http://www.legislation.gov.uk/id/uksi/2008/2696/article/5/a" SectionRef="article-5-a" Operative="true">art. 5(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c20684681" Type="I">
<Para>
<Text>
S. 10 wholly in force at 3.11.2008; s. 10 not in force at Royal Assent see s. 148; s. 10(3) in force at 19.9.2007 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2007/2709" id="c00049" Class="UnitedKingdomStatutoryInstrument" Year="2007" Number="2709">S.I. 2007/2709</Citation>
,
<CitationSubRef CitationRef="c00049" id="c00050" URI="http://www.legislation.gov.uk/id/uksi/2007/2709/article/2/a" SectionRef="article-2-a" Operative="true">art. 2(a)</CitationSubRef>
; s. 10(1)(2)(4)-(9) in force at 3.11.2008 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/2696" id="c00052" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="2696">S.I. 2008/2696</Citation>
, {art . 5(a)}
</Text>
</Para>
</Commentary>
<Commentary id="c20684731" Type="I">
<Para>
<Text>
S. 11 wholly in force at 3.11.2008; s. 11 not in force at Royal Assent see s. 148; s. 11(5)(f)(6)-(8) in force at 19.9.2007 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2007/2709" id="c00171" Class="UnitedKingdomStatutoryInstrument" Year="2007" Number="2709">S.I. 2007/2709</Citation>
,
<CitationSubRef CitationRef="c00171" id="c00172" URI="http://www.legislation.gov.uk/id/uksi/2007/2709/article/2/a" SectionRef="article-2-a" Operative="true">art. 2(a)</CitationSubRef>
; s. 11(1)-(4)(5)(a)-(e) in force at 3.11.2008 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/2696" id="c00174" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="2696">S.I. 2008/2696</Citation>
,
<CitationSubRef CitationRef="c00174" id="c00175" URI="http://www.legislation.gov.uk/id/uksi/2008/2696/article/5/a" SectionRef="article-5-a" Operative="true">art. 5(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c20684751" Type="I">
<Para>
<Text>
S. 13 wholly in force at 3.11.2008; s. 13 not in force at Royal Assent see s. 148; s. 13(6)(8)(f)(9)(10)(14)(15) in force at 19.9.2007 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2007/2709" id="c00403" Class="UnitedKingdomStatutoryInstrument" Year="2007" Number="2709">S.I. 2007/2709</Citation>
,
<CitationSubRef CitationRef="c00403" id="c00404" URI="http://www.legislation.gov.uk/id/uksi/2007/2709/article/2/a" SectionRef="article-2-a" Operative="true">art. 2(a)</CitationSubRef>
; s. 13(1)-(5)(7)(8)(a)-(e)(11)-(13) in force at 3.11.2008 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/2696" id="c00406" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="2696">S.I. 2008/2696</Citation>
,
<CitationSubRef CitationRef="c00406" id="c00407" URI="http://www.legislation.gov.uk/id/uksi/2008/2696/article/5/a" SectionRef="article-5-a" Operative="true">art. 5(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c20735521" Type="C">
<Para>
<Text>
S. 11 modified (3.11.2008) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/2833" id="c00164" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="2833" Title="The Transfer of Tribunal Functions Order 2008">The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833)</Citation>
,
<CitationSubRef CitationRef="c00164" id="c00165" URI="http://www.legislation.gov.uk/id/uksi/2008/2833/article/9/2" SectionRef="article-9-2">art. 9(2)</CitationSubRef>
,
<CitationSubRef CitationRef="c00164" id="c00166" URI="http://www.legislation.gov.uk/id/uksi/2008/2833/schedule/4/paragraph/4" SectionRef="schedule-4-paragraph-4" Operative="true">Sch. 4 para. 4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c20737031" Type="C">
<Para>
<Text>
S. 12 applied (with modifications) (3.11.2008) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1965/50" id="c00274" Year="1965" Class="UnitedKingdomPublicGeneralAct" Number="50">1965 c. 50</Citation>
,
<CitationSubRef CitationRef="c00274" id="c00275" URI="http://www.legislation.gov.uk/id/ukpga/1965/50/section/28JA/3" SectionRef="section-28JA-3">s. 28JA(3)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/2833" id="c00276" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="2833" Title="The Transfer of Tribunal Functions Order 2008">The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833)</Citation>
,
<CitationSubRef CitationRef="c00276" id="c00277" URI="http://www.legislation.gov.uk/id/uksi/2008/2833/article/9/1" SectionRef="article-9-1">art. 9(1)</CitationSubRef>
,
<CitationSubRef CitationRef="c00276" id="c00278" URI="http://www.legislation.gov.uk/id/uksi/2008/2833/schedule/3/paragraph/118" SectionRef="schedule-3-paragraph-118" Operative="true">Sch. 3 para. 118</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c20737061" Type="C">
<Para>
<Text>
S. 12 applied (with modifications) (3.11.2008) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/56" id="c00268" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="56">1996 c. 56</Citation>
,
<CitationSubRef CitationRef="c00268" id="c00269" URI="http://www.legislation.gov.uk/id/ukpga/1996/56/section/336ZB/3" SectionRef="section-336ZB-3">s. 336ZB(3)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/2833" id="c00270" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="2833" Title="The Transfer of Tribunal Functions Order 2008">The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833)</Citation>
,
<CitationSubRef CitationRef="c00270" id="c00271" URI="http://www.legislation.gov.uk/id/uksi/2008/2833/article/9/1" SectionRef="article-9-1">art. 9(1)</CitationSubRef>
,
<CitationSubRef CitationRef="c00270" id="c00272" URI="http://www.legislation.gov.uk/id/uksi/2008/2833/schedule/3/paragraph/135" SectionRef="schedule-3-paragraph-135" Operative="true">Sch. 3 para. 135</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c20737381" Type="C">
<Para>
<Text>
S. 13 modified (3.11.2008) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/2833" id="c00396" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="2833" Title="The Transfer of Tribunal Functions Order 2008">The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833)</Citation>
,
<CitationSubRef CitationRef="c00396" id="c00397" URI="http://www.legislation.gov.uk/id/uksi/2008/2833/article/9/2" SectionRef="article-9-2">art. 9(2)</CitationSubRef>
,
<CitationSubRef CitationRef="c00396" id="c00398" URI="http://www.legislation.gov.uk/id/uksi/2008/2833/schedule/4/paragraph/5" SectionRef="schedule-4-paragraph-5" Operative="true">Sch. 4 para. 5</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c20773191" Type="C">
<Para>
<Text>
S. 11 excluded (21.7.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="c00153" Year="2008" Class="UnitedKingdomPublicGeneralAct" Number="9">2008 c. 9</Citation>
,
<CitationSubRef CitationRef="c00153" id="c00154" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/36/paragraph/6/4" SectionRef="schedule-36-paragraph-6-4">Sch. 36 para. 6(4)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/10" id="c00155" Year="2009" Class="UnitedKingdomPublicGeneralAct" Number="10" Title="Finance Act 2009">Finance Act 2009 (c. 10)</Citation>
,
<CitationSubRef CitationRef="c00155" id="c00156" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/section/95" SectionRef="section-95">s. 95</CitationSubRef>
,
<CitationSubRef CitationRef="c00155" id="c00157" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/47/paragraph/4" SectionRef="schedule-47-paragraph-4" Operative="true">Sch. 47 para. 4</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 11 excluded (21.7.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="c00159" Year="2008" Class="UnitedKingdomPublicGeneralAct" Number="9">2008 c. 9</Citation>
Sch. 36 para. 8(3) (as inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/10" id="c00160" Year="2009" Class="UnitedKingdomPublicGeneralAct" Number="10" Title="Finance Act 2009">Finance Act 2009 (c. 10)</Citation>
,
<CitationSubRef CitationRef="c00160" id="c00161" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/section/95" SectionRef="section-95">ss. 95</CitationSubRef>
,
<CitationSubRef CitationRef="c00160" id="c00162" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/47/paragraph/8/3" SectionRef="schedule-47-paragraph-8-3" Operative="true">Sch. 47 para. 8(3)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c20779961" Type="C">
<Para>
<Text>
S. 11 excluded (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1970/9" id="c00058" Year="1970" Class="UnitedKingdomPublicGeneralAct" Number="9">1970 c. 9</Citation>
,
<CitationSubRef CitationRef="c00058" id="c00059" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/19A/11" SectionRef="section-19A-11">s. 19A(11)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00060" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00060" id="c00061" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00060" id="c00062" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/8/5/b" SectionRef="schedule-1-paragraph-8-5-b" Operative="true">Sch. 1 para. 8(5)(b)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 11 excluded (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1970/9" id="c00064" Year="1970" Class="UnitedKingdomPublicGeneralAct" Number="9">1970 c. 9</Citation>
,
<CitationSubRef CitationRef="c00064" id="c00065" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/6A" SectionRef="section-55-6A">s. 55(6A)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00066" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00066" id="c00067" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00066" id="c00068" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/34/8" SectionRef="schedule-1-paragraph-34-8" Operative="true">Sch. 1 para. 34(8)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 11 excluded (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/39" id="c00070" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="39">1988 c. 39</Citation>
,
<CitationSubRef CitationRef="c00070" id="c00071" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/130/4" SectionRef="section-130-4">s. 130(4)</CitationSubRef>
(as amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00072" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00072" id="c00073" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00072" id="c00074" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/164/b" SectionRef="schedule-1-paragraph-164-b" Operative="true">Sch. 1 para. 164(b)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 11 excluded (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00076" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef CitationRef="c00076" id="c00077" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/60/4B" SectionRef="section-60-4B">s. 60(4B)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00078" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00078" id="c00079" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00078" id="c00080" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/207/6" SectionRef="schedule-1-paragraph-207-6" Operative="true">Sch. 1 para. 207(6)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 11 excluded (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/23" id="c00082" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="23">1994 c. 23</Citation>
,
<CitationSubRef CitationRef="c00082" id="c00083" URI="http://www.legislation.gov.uk/id/ukpga/1994/23/section/84/3C" SectionRef="section-84-3C">s. 84(3C)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00084" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00084" id="c00085" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00084" id="c00086" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/221/5" SectionRef="schedule-1-paragraph-221-5" Operative="true">Sch. 1 para. 221(5)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 11 excluded (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00088" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef CitationRef="c00088" id="c00089" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/55/3B" SectionRef="section-55-3B">s. 55(3B)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00090" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00090" id="c00091" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00090" id="c00092" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/236/6" SectionRef="schedule-1-paragraph-236-6" Operative="true">Sch. 1 para. 236(6)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 11 excluded (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00094" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef CitationRef="c00094" id="c00095" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/122/2B" SectionRef="schedule-6-paragraph-122-2B">Sch. 6 para. 122(2B)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00096" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00096" id="c00097" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00096" id="c00098" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/290/5" SectionRef="schedule-1-paragraph-290-5" Operative="true">Sch. 1 para. 290(5)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 11 excluded (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="c00100" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>
,
<CitationSubRef CitationRef="c00100" id="c00101" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/41/2B" SectionRef="section-41-2B">s. 41(2B)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00102" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00102" id="c00103" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00102" id="c00104" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/305/5" SectionRef="schedule-1-paragraph-305-5" Operative="true">Sch. 1 para. 305(5)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 11 excluded (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2003/14" id="c00106" Year="2003" Class="UnitedKingdomPublicGeneralAct" Number="14">2003 c. 14</Citation>
,
<CitationSubRef CitationRef="c00106" id="c00107" URI="http://www.legislation.gov.uk/id/ukpga/2003/14/schedule/10/paragraph/15/6" SectionRef="schedule-10-paragraph-15-6">Sch. 10 para. 15(6)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00108" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00108" id="c00109" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00108" id="c00110" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/377/5" SectionRef="schedule-1-paragraph-377-5" Operative="true">Sch. 1 para. 377(5)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 11 excluded (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2003/14" id="c00112" Year="2003" Class="UnitedKingdomPublicGeneralAct" Number="14">2003 c. 14</Citation>
,
<CitationSubRef CitationRef="c00112" id="c00113" URI="http://www.legislation.gov.uk/id/ukpga/2003/14/schedule/11A/paragraph/9/6" SectionRef="schedule-11A-paragraph-9-6">Sch. 11A para. 9(6)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00114" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00114" id="c00115" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00114" id="c00116" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/397/5" SectionRef="schedule-1-paragraph-397-5" Operative="true">Sch. 1 para. 397(5)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 11 excluded (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="c00118" Year="2004" Class="UnitedKingdomPublicGeneralAct" Number="12">2004 c. 12</Citation>
,
<CitationSubRef CitationRef="c00118" id="c00119" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/253/10" SectionRef="section-253-10">s. 253(10)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00120" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00120" id="c00121" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00120" id="c00122" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/426/5" SectionRef="schedule-1-paragraph-426-5" Operative="true">Sch. 1 para. 426(5)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 11 excluded (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/5" id="c00124" Year="2005" Class="UnitedKingdomPublicGeneralAct" Number="5">2005 c. 5</Citation>
,
<CitationSubRef CitationRef="c00124" id="c00125" URI="http://www.legislation.gov.uk/id/ukpga/2005/5/section/646/7" SectionRef="section-646-7">s. 646(7)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00126" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00126" id="c00127" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00126" id="c00128" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/441" SectionRef="schedule-1-paragraph-441" Operative="true">Sch. 1 para. 441</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 11 excluded (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="c00130" Year="2008" Class="UnitedKingdomPublicGeneralAct" Number="9">2008 c. 9</Citation>
,
<CitationSubRef CitationRef="c00130" id="c00131" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/36/paragraph/32/5" Operative="true" SectionRef="schedule-36-paragraph-32-5">Sch. 36 para. 32(5)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00132" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00132" id="c00133" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" Operative="true" SectionRef="article-3">art. 3</CitationSubRef>
, {Sch. 1 para. 471(10(c)})
</Text>
</Para>
<Para>
<Text>
S. 11 excluded (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2003/96" id="c00135" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="96">S.I. 2003/96</Citation>
,
<CitationSubRef CitationRef="c00135" id="c00136" URI="http://www.legislation.gov.uk/id/uksi/2003/96/regulation/16/5" SectionRef="regulation-16-5">reg. 16(5)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00137" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00137" id="c00138" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00137" id="c00139" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/2/paragraph/83/4" SectionRef="schedule-2-paragraph-83-4" Operative="true">Sch. 2 para. 83(4)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 11 excluded (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/2622" id="c00141" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="2622">S.I. 2004/2622</Citation>
,
<CitationSubRef CitationRef="c00141" id="c00142" URI="http://www.legislation.gov.uk/id/uksi/2004/2622/regulation/9/5" SectionRef="regulation-9-5">reg. 9(5)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00143" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00143" id="c00144" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00143" id="c00145" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/2/paragraph/130/4" SectionRef="schedule-2-paragraph-130-4" Operative="true">Sch. 2 para. 130(4)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 11 excluded (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2007/1509" id="c00147" Class="UnitedKingdomStatutoryInstrument" Year="2007" Number="1509">S.I. 2007/1509</Citation>
,
<CitationSubRef CitationRef="c00147" id="c00148" URI="http://www.legislation.gov.uk/id/uksi/2007/1509/regulation/7/2" SectionRef="regulation-7-2">reg. 7(2)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00149" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00149" id="c00150" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00149" id="c00151" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/2/paragraph/167" SectionRef="schedule-2-paragraph-167" Operative="true">Sch. 2 para. 167</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c20781931" Type="C">
<Para>
<Text>
S.11 applied (1.9.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/1885" id="c00054" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="1885" Title="The Transfer of Functions (Transport Tribunal and Appeal Panel) Order 2009">The Transfer of Functions (Transport Tribunal and Appeal Panel) Order 2009 (S.I. 2009/1885)</Citation>
,
<CitationSubRef CitationRef="c00054" id="c00055" URI="http://www.legislation.gov.uk/id/uksi/2009/1885/article/4/4" SectionRef="article-4-4">art. 4(4)</CitationSubRef>
,
<CitationSubRef CitationRef="c00054" id="c00056" URI="http://www.legislation.gov.uk/id/uksi/2009/1885/schedule/4/paragraph/3" SectionRef="schedule-4-paragraph-3" Operative="true">Sch. 4 para. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c20782051" Type="C">
<Para>
<Text>
S.11(2): power to apply (with modifications) conferred (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/2" id="c00183" Year="1999" Class="UnitedKingdomPublicGeneralAct" Number="2">1999 c. 2</Citation>
,
<CitationSubRef CitationRef="c00183" id="c00184" URI="http://www.legislation.gov.uk/id/ukpga/1999/2/section/13/2A" SectionRef="section-13-2A">s. 13(2A)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/777" id="c00185" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="777" Title="The Revenue and Customs Appeals Order 2009">The Revenue and Customs Appeals Order 2009 (S.I. 2009/777)</Citation>
,
<CitationSubRef CitationRef="c00185" id="c00186" URI="http://www.legislation.gov.uk/id/uksi/2009/777/article/3" SectionRef="article-3" Operative="true">art. 3</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S.11(2): power to apply (with modifications) conferred (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/671" id="c00188" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="671">S.I. 1999/671</Citation>
,
<CitationSubRef CitationRef="c00188" id="c00189" URI="http://www.legislation.gov.uk/id/uksi/1999/671/article/12/2A" SectionRef="article-12-2A">art. 12(2A)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/777" id="c00190" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="777" Title="The Revenue and Customs Appeals Order 2009">The Revenue and Customs Appeals Order 2009 (S.I. 2009/777)</Citation>
,
<CitationSubRef CitationRef="c00190" id="c00191" URI="http://www.legislation.gov.uk/id/uksi/2009/777/article/5" SectionRef="article-5" Operative="true">art. 5</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 11(2) modified (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/1027" id="c00193" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="1027">S.I. 1999/1027</Citation>
,
<CitationSubRef CitationRef="c00193" id="c00194" URI="http://www.legislation.gov.uk/id/uksi/1999/1027/regulation/12/2" SectionRef="regulation-12-2">reg. 12(2)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/777" id="c00195" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="777" Title="The Revenue and Customs Appeals Order 2009">The Revenue and Customs Appeals Order 2009 (S.I. 2009/777)</Citation>
,
<CitationSubRef CitationRef="c00195" id="c00196" URI="http://www.legislation.gov.uk/id/uksi/2009/777/article/6" SectionRef="article-6" Operative="true">art. 6</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c20786741" Type="C">
<Para>
<Text>
S. 11(3)(4) applied (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1891/39" id="c00198" Year="1891" Class="UnitedKingdomPublicGeneralAct" Number="39">1891 c. 39</Citation>
,
<CitationSubRef CitationRef="c00198" id="c00199" URI="http://www.legislation.gov.uk/id/ukpga/1891/39/section/13A/7A" SectionRef="section-13A-7A">s. 13A(7A)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00200" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00200" id="c00201" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00200" id="c00202" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/3/6" SectionRef="schedule-1-paragraph-3-6" Operative="true">Sch. 1 para. 3(6)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 11(3)(4) applied (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1970/9" id="c00204" Year="1970" Class="UnitedKingdomPublicGeneralAct" Number="9">1970 c. 9</Citation>
,
<CitationSubRef CitationRef="c00204" id="c00205" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/100B/3A" SectionRef="section-100B-3A">s. 100B(3A)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00206" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00206" id="c00207" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00206" id="c00208" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/45/4" SectionRef="schedule-1-paragraph-45-4" Operative="true">Sch. 1 para. 45(4)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 11(3)(4) applied (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1970/9" id="c00210" Year="1970" Class="UnitedKingdomPublicGeneralAct" Number="9">1970 c. 9</Citation>
,
<CitationSubRef CitationRef="c00210" id="c00211" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/100B/4A" SectionRef="section-100B-4A">s. 100B(4A)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00212" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00212" id="c00213" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00212" id="c00214" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/46/7" SectionRef="schedule-1-paragraph-46-7" Operative="true">Sch. 1 para. 46(7)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 11(3)(4) applied (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1984/51" id="c00216" Year="1984" Class="UnitedKingdomPublicGeneralAct" Number="51">1984 c. 51</Citation>
,
<CitationSubRef CitationRef="c00216" id="c00217" URI="http://www.legislation.gov.uk/id/ukpga/1984/51/section/249/3A" SectionRef="section-249-3A">s. 249(3A)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00218" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00218" id="c00219" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00218" id="c00220" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/122/3" SectionRef="schedule-1-paragraph-122-3" Operative="true">Sch. 1 para. 122(3)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 11(3)(4) applied (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/16" id="c00222" Year="1999" Class="UnitedKingdomPublicGeneralAct" Number="16">1999 c. 16</Citation>
,
<CitationSubRef CitationRef="c00222" id="c00223" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/17/paragraph/12/2A" SectionRef="schedule-17-paragraph-12-2A">Sch. 17 para. 12(2A)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00224" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00224" id="c00225" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00224" id="c00226" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/283/3" SectionRef="schedule-1-paragraph-283-3" Operative="true">Sch. 1 para. 283(3)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 11(3)(4) applied (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/21" id="c00228" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="21">2002 c. 21</Citation>
,
<CitationSubRef CitationRef="c00228" id="c00229" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/schedule/2/paragraph/2/2A" SectionRef="schedule-2-paragraph-2-2A">Sch. 2 para. 2(2A)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00230" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00230" id="c00231" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00230" id="c00232" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/318/3" SectionRef="schedule-1-paragraph-318-3" Operative="true">Sch. 1 para. 318(3)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 11(3)(4) applied (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/21" id="c00234" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="21">2002 c. 21</Citation>
,
<CitationSubRef CitationRef="c00234" id="c00235" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/schedule/2/paragraph/4/1A" SectionRef="schedule-2-paragraph-4-1A">Sch. 2 para. 4(1A)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00236" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00236" id="c00237" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00236" id="c00238" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/320/2" SectionRef="schedule-1-paragraph-320-2" Operative="true">Sch. 1 para. 320(2)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 11(3)(4) applied (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/22" id="c00240" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="22">2002 c. 22</Citation>
,
<CitationSubRef CitationRef="c00240" id="c00241" URI="http://www.legislation.gov.uk/id/ukpga/2002/22/schedule/1/paragraph/3/4A" SectionRef="schedule-1-paragraph-3-4A">Sch. 1 para. 3(4A)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00242" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00242" id="c00243" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00242" id="c00244" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/322/4" SectionRef="schedule-1-paragraph-322-4" Operative="true">Sch. 1 para. 322(4)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 11(3)(4) applied (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/22" id="c00246" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="22">2002 c. 22</Citation>
,
<CitationSubRef CitationRef="c00246" id="c00247" URI="http://www.legislation.gov.uk/id/ukpga/2002/22/schedule/1/paragraph/4/4A" SectionRef="schedule-1-paragraph-4-4A">Sch. 1 para. 4(4A)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00248" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00248" id="c00249" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00248" id="c00250" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/323/4" SectionRef="schedule-1-paragraph-323-4" Operative="true">Sch. 1 para. 323(4)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 11(3)(4) applied (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2003/14" id="c00252" Year="2003" Class="UnitedKingdomPublicGeneralAct" Number="14">2003 c. 14</Citation>
,
<CitationSubRef CitationRef="c00252" id="c00253" URI="http://www.legislation.gov.uk/id/ukpga/2003/14/schedule/14/paragraph/6/1A" SectionRef="schedule-14-paragraph-6-1A">Sch. 14 para. 6(1A)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00254" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00254" id="c00255" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00254" id="c00256" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/412/2" SectionRef="schedule-1-paragraph-412-2" Operative="true">Sch. 1 para. 412(2)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 11(3)(4) applied (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/6" id="c00258" Year="2004" Class="UnitedKingdomPublicGeneralAct" Number="6">2004 c. 6</Citation>
,
<CitationSubRef CitationRef="c00258" id="c00259" URI="http://www.legislation.gov.uk/id/ukpga/2004/6/section/21/10A" SectionRef="section-21-10A">s. 21(10A)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00260" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00260" id="c00261" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00260" id="c00262" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/415/3" SectionRef="schedule-1-paragraph-415-3" Operative="true">Sch. 1 para. 415(3)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c20796701" Type="C">
<Para>
<Text>
S. 13 excluded (21.7.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="c00384" Year="2008" Class="UnitedKingdomPublicGeneralAct" Number="9">2008 c. 9</Citation>
,
<CitationSubRef CitationRef="c00384" id="c00385" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/36/paragraph/6/4" SectionRef="schedule-36-paragraph-6-4">Sch. 36 para. 6(4)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/10" id="c00386" Year="2009" Class="UnitedKingdomPublicGeneralAct" Number="10" Title="Finance Act 2009">Finance Act 2009 (c. 10)</Citation>
,
<CitationSubRef CitationRef="c00386" id="c00387" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/section/95" SectionRef="section-95">s. 95</CitationSubRef>
,
<CitationSubRef CitationRef="c00386" id="c00388" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/47/paragraph/4" SectionRef="schedule-47-paragraph-4" Operative="true">Sch. 47 para. 4</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 13 excluded (21.7.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="c00390" Year="2008" Class="UnitedKingdomPublicGeneralAct" Number="9">2008 c. 9</Citation>
,
<CitationSubRef CitationRef="c00390" id="c00391" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/36/paragraph/8/3" SectionRef="schedule-36-paragraph-8-3">Sch. 36 para. 8(3)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/10" id="c00392" Year="2009" Class="UnitedKingdomPublicGeneralAct" Number="10" Title="Finance Act 2009">Finance Act 2009 (c. 10)</Citation>
,
<CitationSubRef CitationRef="c00392" id="c00393" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/section/95" SectionRef="section-95">s. 95</CitationSubRef>
,
<CitationSubRef CitationRef="c00392" id="c00394" URI="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/47/paragraph/8/3" SectionRef="schedule-47-paragraph-8-3" Operative="true">Sch. 47 para. 8(3)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c20796741" Type="C">
<Para>
<Text>
S. 13 excluded (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1970/9" id="c00288" Year="1970" Class="UnitedKingdomPublicGeneralAct" Number="9">1970 c. 9</Citation>
,
<CitationSubRef CitationRef="c00288" id="c00289" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/19A/11" SectionRef="section-19A-11">s. 19A(11)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00290" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00290" id="c00291" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00290" id="c00292" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/8/5/b" SectionRef="schedule-1-paragraph-8-5-b" Operative="true">Sch. 1 para. 8(5)(b)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 13 excluded (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1970/9" id="c00294" Year="1970" Class="UnitedKingdomPublicGeneralAct" Number="9">1970 c. 9</Citation>
,
<CitationSubRef CitationRef="c00294" id="c00295" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/55/6A" SectionRef="section-55-6A">s. 55(6A)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00296" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00296" id="c00297" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00296" id="c00298" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/34/8" SectionRef="schedule-1-paragraph-34-8" Operative="true">Sch. 1 para. 34(8)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 13 excluded (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/39" id="c00300" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="39">1988 c. 39</Citation>
,
<CitationSubRef CitationRef="c00300" id="c00301" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/130/4" SectionRef="section-130-4">s. 130(4)</CitationSubRef>
(as amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00302" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00302" id="c00303" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00302" id="c00304" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/164/b" SectionRef="schedule-1-paragraph-164-b" Operative="true">Sch. 1 para. 164(b)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 13 excluded (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00306" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef CitationRef="c00306" id="c00307" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/60/4B" SectionRef="section-60-4B">s. 60(4B)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00308" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00308" id="c00309" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00308" id="c00310" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/207/6" SectionRef="schedule-1-paragraph-207-6" Operative="true">Sch. 1 para. 207(6)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 13 excluded (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/23" id="c00312" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="23">1994 c. 23</Citation>
,
<CitationSubRef CitationRef="c00312" id="c00313" URI="http://www.legislation.gov.uk/id/ukpga/1994/23/section/84/3C" SectionRef="section-84-3C">s. 84(3C)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00314" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00314" id="c00315" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00314" id="c00316" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/221/5" SectionRef="schedule-1-paragraph-221-5" Operative="true">Sch. 1 para. 221(5)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 13 excluded (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c00318" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef CitationRef="c00318" id="c00319" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/55/3B" SectionRef="section-55-3B">s. 55(3B)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00320" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00320" id="c00321" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00320" id="c00322" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/236/6" SectionRef="schedule-1-paragraph-236-6" Operative="true">Sch. 1 para. 236(6)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 13 excluded (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00324" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef CitationRef="c00324" id="c00325" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/6/paragraph/122/2B" SectionRef="schedule-6-paragraph-122-2B">Sch. 6 para. 122(2B)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00326" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00326" id="c00327" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00326" id="c00328" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/290/5" SectionRef="schedule-1-paragraph-290-5" Operative="true">Sch. 1 para. 290(5)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 13 excluded (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="c00330" Year="2001" Class="UnitedKingdomPublicGeneralAct" Number="9">2001 c. 9</Citation>
,
<CitationSubRef CitationRef="c00330" id="c00331" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/section/41/2B" SectionRef="section-41-2B">s. 41(2B)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00332" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00332" id="c00333" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00332" id="c00334" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/305/5" SectionRef="schedule-1-paragraph-305-5" Operative="true">Sch. 1 para. 305(5)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 13 excluded (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2003/14" id="c00336" Year="2003" Class="UnitedKingdomPublicGeneralAct" Number="14">2003 c. 14</Citation>
,
<CitationSubRef CitationRef="c00336" id="c00337" URI="http://www.legislation.gov.uk/id/ukpga/2003/14/schedule/10/paragraph/15/6" SectionRef="schedule-10-paragraph-15-6">Sch. 10 para. 15(6)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00338" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00338" id="c00339" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00338" id="c00340" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/377/5" SectionRef="schedule-1-paragraph-377-5" Operative="true">Sch. 1 para. 377(5)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 13 excluded (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2003/14" id="c00342" Year="2003" Class="UnitedKingdomPublicGeneralAct" Number="14">2003 c. 14</Citation>
,
<CitationSubRef CitationRef="c00342" id="c00343" URI="http://www.legislation.gov.uk/id/ukpga/2003/14/schedule/11A/paragraph/9/6" SectionRef="schedule-11A-paragraph-9-6">Sch. 11A para. 9(6)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00344" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00344" id="c00345" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00344" id="c00346" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/397/5" SectionRef="schedule-1-paragraph-397-5" Operative="true">Sch. 1 para. 397(5)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 13 excluded (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="c00348" Year="2004" Class="UnitedKingdomPublicGeneralAct" Number="12">2004 c. 12</Citation>
,
<CitationSubRef CitationRef="c00348" id="c00349" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/253/10" SectionRef="section-253-10">s. 253(10)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00350" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00350" id="c00351" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00350" id="c00352" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/426/5" SectionRef="schedule-1-paragraph-426-5" Operative="true">Sch. 1 para. 426(5)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 13 excluded (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/5" id="c00354" Year="2005" Class="UnitedKingdomPublicGeneralAct" Number="5">2005 c. 5</Citation>
,
<CitationSubRef CitationRef="c00354" id="c00355" URI="http://www.legislation.gov.uk/id/ukpga/2005/5/section/646/7" SectionRef="section-646-7">s. 646(7)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00356" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00356" id="c00357" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00356" id="c00358" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/441" SectionRef="schedule-1-paragraph-441" Operative="true">Sch. 1 para. 441</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 13 excluded (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="c00360" Year="2008" Class="UnitedKingdomPublicGeneralAct" Number="9">2008 c. 9</Citation>
,
<CitationSubRef CitationRef="c00360" id="c00361" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/36/paragraph/32/5" SectionRef="schedule-36-paragraph-32-5">Sch. 36 para. 32(5)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00362" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00362" id="c00363" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00362" id="c00364" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/471/10/c" SectionRef="schedule-1-paragraph-471-10-c" Operative="true">Sch. 1 para. 471(10)(c)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 13 excluded (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2003/96" id="c00366" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="96">S.I. 2003/96</Citation>
,
<CitationSubRef CitationRef="c00366" id="c00367" URI="http://www.legislation.gov.uk/id/uksi/2003/96/regulation/16/5" SectionRef="regulation-16-5">reg. 16(5)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00368" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00368" id="c00369" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00368" id="c00370" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/2/paragraph/83/4" SectionRef="schedule-2-paragraph-83-4" Operative="true">Sch. 2 para. 83(4)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 13 excluded (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/2622" id="c00372" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="2622">S.I. 2004/2622</Citation>
,
<CitationSubRef CitationRef="c00372" id="c00373" URI="http://www.legislation.gov.uk/id/uksi/2004/2622/regulation/9/5" SectionRef="regulation-9-5">reg. 9(5)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00374" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00374" id="c00375" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00374" id="c00376" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/2/paragraph/130/4" SectionRef="schedule-2-paragraph-130-4" Operative="true">Sch. 2 para. 130(4)</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 13 excluded (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2007/1509" id="c00378" Class="UnitedKingdomStatutoryInstrument" Year="2007" Number="1509">S.I. 2007/1509</Citation>
,
<CitationSubRef CitationRef="c00378" id="c00379" URI="http://www.legislation.gov.uk/id/uksi/2007/1509/regulation/7/2" SectionRef="regulation-7-2">reg. 7(2)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/56" id="c00380" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="56" Title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</Citation>
,
<CitationSubRef CitationRef="c00380" id="c00381" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="c00380" id="c00382" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/2/paragraph/167" SectionRef="schedule-2-paragraph-167" Operative="true">Sch. 2 para. 167</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c20809241" Type="C">
<Para>
<Text>
S. 13 applied (1.6.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/1307" id="c00280" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="1307" Title="The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009">The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307)</Citation>
,
<CitationSubRef CitationRef="c00280" id="c00281" URI="http://www.legislation.gov.uk/id/uksi/2009/1307/article/5/6" SectionRef="article-5-6">art. 5(6)</CitationSubRef>
,
<CitationSubRef CitationRef="c00280" id="c00282" URI="http://www.legislation.gov.uk/id/uksi/2009/1307/schedule/5/paragraph/3" SectionRef="schedule-5-paragraph-3" Operative="true">Sch. 5 para. 3</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
S. 13 applied (1.9.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/1885" id="c00284" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="1885" Title="The Transfer of Functions (Transport Tribunal and Appeal Panel) Order 2009">The Transfer of Functions (Transport Tribunal and Appeal Panel) Order 2009 (S.I. 2009/1885)</Citation>
,
<CitationSubRef CitationRef="c00284" id="c00285" URI="http://www.legislation.gov.uk/id/uksi/2009/1885/article/4/4" SectionRef="article-4-4">art. 4(4)</CitationSubRef>
,
<CitationSubRef CitationRef="c00284" id="c00286" URI="http://www.legislation.gov.uk/id/uksi/2009/1885/schedule/4/paragraph/4" SectionRef="schedule-4-paragraph-4" Operative="true">Sch. 4 para. 4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c20810121" Type="C">
<Para>
<Text>
S. 13(2): power to apply (with modifications) conferred (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/2" id="c00423" Year="1999" Class="UnitedKingdomPublicGeneralAct" Number="2">1999 c. 2</Citation>
,
<CitationSubRef CitationRef="c00423" id="c00424" URI="http://www.legislation.gov.uk/id/ukpga/1999/2/section/13/2A" SectionRef="section-13-2A">s. 13(2A)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/777" id="c00425" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="777" Title="The Revenue and Customs Appeals Order 2009">The Revenue and Customs Appeals Order 2009 (S.I. 2009/777)</Citation>
,
<CitationSubRef CitationRef="c00425" id="c00426" URI="http://www.legislation.gov.uk/id/uksi/2009/777/article/3" SectionRef="article-3" Operative="true">art. 3</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 13(2): power to apply (with modifications) conferred (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/761" id="c00428" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="761">S.I. 1999/761</Citation>
,
<CitationSubRef CitationRef="c00428" id="c00429" URI="http://www.legislation.gov.uk/id/uksi/1999/761/article/12/2A" SectionRef="article-12-2A">art. 12(2A)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/777" id="c00430" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="777" Title="The Revenue and Customs Appeals Order 2009">The Revenue and Customs Appeals Order 2009 (S.I. 2009/777)</Citation>
,
<CitationSubRef CitationRef="c00430" id="c00431" URI="http://www.legislation.gov.uk/id/uksi/2009/777/article/5" SectionRef="article-5" Operative="true">art. 5</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
S. 13(2) modified (1.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/1027" id="c00433" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="1027">S.I. 1999/1027</Citation>
reg. 12(2) (as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/777" id="c00434" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="777" Title="The Revenue and Customs Appeals Order 2009">The Revenue and Customs Appeals Order 2009 (S.I. 2009/777)</Citation>
,
<CitationSubRef CitationRef="c00434" id="c00435" URI="http://www.legislation.gov.uk/id/uksi/2009/777/article/6" SectionRef="article-6" Operative="true">art. 6</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c21470581" Type="C">
<Para>
<Text>
S. 11 modified (18.1.2010) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2010/22" id="c00177" Class="UnitedKingdomStatutoryInstrument" Year="2010" Number="22" Title="The Transfer of Tribunal Functions Order 2010">The Transfer of Tribunal Functions Order 2010 (S.I. 2010/22)</Citation>
,
<CitationSubRef CitationRef="c00177" id="c00178" URI="http://www.legislation.gov.uk/id/uksi/2010/22/schedule/5/paragraph/5/a" SectionRef="schedule-5-paragraph-5-a" Operative="true">Sch. 5 para. 5(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c21470601" Type="C">
<Para>
<Text>
S. 13 modified (18.1.2010) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2010/22" id="c00409" Class="UnitedKingdomStatutoryInstrument" Year="2010" Number="22" Title="The Transfer of Tribunal Functions Order 2010">The Transfer of Tribunal Functions Order 2010 (S.I. 2010/22)</Citation>
,
<CitationSubRef CitationRef="c00409" id="c00410" URI="http://www.legislation.gov.uk/id/uksi/2010/22/schedule/5/paragraph/5/b" SectionRef="schedule-5-paragraph-5-b" Operative="true">Sch. 5 para. 5(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c21475411" Type="C">
<Para>
<Text>
S. 13 applied (N.I.) (6.4.2010) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2010/4" id="c00412" Class="NorthernIrelandAct" Year="2010" Number="4" Title="Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010">Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4)</Citation>
,
<CitationSubRef CitationRef="c00412" id="c00413" URI="http://www.legislation.gov.uk/id/nia/2010/4/section/3/3" SectionRef="section-3-3">ss. 3(3)</CitationSubRef>
,
<CitationSubRef CitationRef="c00412" id="c00414" URI="http://www.legislation.gov.uk/id/nia/2010/4/section/5/2" SectionRef="section-5-2">5(2)</CitationSubRef>
,
<CitationSubRef CitationRef="c00412" id="c00415" URI="http://www.legislation.gov.uk/id/nia/2010/4/schedule/2/paragraph/3" SectionRef="schedule-2-paragraph-3" Operative="true">Sch. 2 para. 3</CitationSubRef>
(with
<CitationSubRef CitationRef="c00412" id="c00416" URI="http://www.legislation.gov.uk/id/nia/2010/4/schedule/2" SectionRef="schedule-2">Sch. 2</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/nisr/2010/101" id="c00417" Class="NorthernIrelandStatutoryRule" Year="2010" Number="101">S.R. 2010/101</Citation>
,
<CitationSubRef CitationRef="c00417" id="c00418" URI="http://www.legislation.gov.uk/id/nisr/2010/101/article/2" SectionRef="article-2" Operative="true">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c21476441" Type="F">
<Para>
<Text>
S. 11(5)(aa) inserted (8.4.2010) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2010/17" id="c00264" Year="2010" Class="UnitedKingdomPublicGeneralAct" Number="17" Title="Crime and Security Act 2010">Crime and Security Act 2010 (c. 17)</Citation>
,
<CitationSubRef CitationRef="c00264" id="c00265" URI="http://www.legislation.gov.uk/id/ukpga/2010/17/section/59/2/b" SectionRef="section-59-2-b">s. 59(2)(b)</CitationSubRef>
,
<CitationSubRef CitationRef="c00264" id="c00266" URI="http://www.legislation.gov.uk/id/ukpga/2010/17/schedule/2/paragraph/5" SectionRef="schedule-2-paragraph-5" Operative="true">Sch. 2 para. 5</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c21476621" Type="C">
<Para>
<Text>
S. 11 excluded (with effect as stated in Sch. 23 para. 65) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2011/11" id="c00180" Year="2011" Class="UnitedKingdomPublicGeneralAct" Number="11" Title="Finance Act 2011">Finance Act 2011 (c. 11)</Citation>
,
<CitationSubRef CitationRef="c00180" id="c00181" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/section/86/1" Operative="true" SectionRef="section-86-1">s. 86(1)</CitationSubRef>
, {Sch. 23, para. 29(5)}
</Text>
</Para>
</Commentary>
<Commentary id="c21476641" Type="C">
<Para>
<Text>
S. 13 excluded (with effect as stated in Sch. 23 para. 65) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2011/11" id="c00420" Year="2011" Class="UnitedKingdomPublicGeneralAct" Number="11" Title="Finance Act 2011">Finance Act 2011 (c. 11)</Citation>
,
<CitationSubRef CitationRef="c00420" id="c00421" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/section/86/1" Operative="true" SectionRef="section-86-1">s. 86(1)</CitationSubRef>
, {Sch. 23, para. 29(5)}
</Text>
</Para>
</Commentary>
<Commentary id="key-0901633de15a1d9434b72decf79139a2" Type="C">
<Para>
<Text>
Ss. 9-13 excluded (E.W.) (25.1.2018) by
<Citation URI="http://www.legislation.gov.uk/id/anaw/2016/6" id="cwafkmqm2-00042" Class="WelshNationalAssemblyAct" Year="2016" Number="6" Title="Tax Collection and Management (Wales) Act 2016">Tax Collection and Management (Wales) Act 2016 (anaw 6)</Citation>
,
<CitationSubRef CitationRef="cwafkmqm2-00042" id="cwafkmqm2-00043" URI="http://www.legislation.gov.uk/id/anaw/2016/6/section/177/1/b" SectionRef="section-177-1-b" Operative="true">ss. 177(1)(b)</CitationSubRef>
,
<CitationSubRef CitationRef="cwafkmqm2-00042" id="cwafkmqm2-00044" URI="http://www.legislation.gov.uk/id/anaw/2016/6/section/194/2" SectionRef="section-194-2">194(2)</CitationSubRef>
(with
<CitationSubRef CitationRef="cwafkmqm2-00042" id="cwafkmqm2-00045" URI="http://www.legislation.gov.uk/id/anaw/2016/6/section/177/2" SectionRef="section-177-2">s. 177(2)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/33" id="cwafkmqm2-00046" Class="WelshStatutoryInstrument" Year="2018" Number="33" Title="The Tax Collection and Management (Wales) Act 2016 (Commencement No. 2) Order 2018">S.I. 2018/33</Citation>
,
<CitationSubRef CitationRef="cwafkmqm2-00046" id="cwafkmqm2-00047" URI="http://www.legislation.gov.uk/id/wsi/2018/33/article/2/i" SectionRef="article-2-i">art. 2(i)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1930a475ddf32748589eb7596bf04e14" Type="F">
<Para>
<Text>
S. 11(5)(ca)(cb) inserted (E.W.) (25.1.2018) by
<Citation URI="http://www.legislation.gov.uk/id/anaw/2016/6" id="cwafpnrd2-00008" Class="WelshNationalAssemblyAct" Year="2016" Number="6" Title="Tax Collection and Management (Wales) Act 2016">Tax Collection and Management (Wales) Act 2016 (anaw 6)</Citation>
,
<CitationSubRef CitationRef="cwafpnrd2-00008" id="cwafpnrd2-00009" URI="http://www.legislation.gov.uk/id/anaw/2016/6/section/116/1" SectionRef="section-116-1" Operative="true">ss. 116(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cwafpnrd2-00008" id="cwafpnrd2-00010" URI="http://www.legislation.gov.uk/id/anaw/2016/6/section/194/2" SectionRef="section-194-2">194(2)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/33" id="cwafpnrd2-00011" Class="WelshStatutoryInstrument" Year="2018" Number="33" Title="The Tax Collection and Management (Wales) Act 2016 (Commencement No. 2) Order 2018">S.I. 2018/33</Citation>
,
<CitationSubRef CitationRef="cwafpnrd2-00011" id="cwafpnrd2-00012" URI="http://www.legislation.gov.uk/id/wsi/2018/33/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-22afd03bf7e017c6a94e97c7d6f5f9b3" Type="C">
<Para>
<Text>
S. 12(2)-(4) applied by 2004 c. 34, s. 231C(5) (as inserted (1.7.2013) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2013/1036" id="cbvvlc4q2-00017" Class="UnitedKingdomStatutoryInstrument" Year="2013" Number="1036" Title="The Transfer of Tribunal Functions Order 2013">The Transfer of Tribunal Functions Order 2013 (S.I. 2013/1036)</Citation>
,
<CitationSubRef CitationRef="cbvvlc4q2-00017" id="cbvvlc4q2-00018" URI="http://www.legislation.gov.uk/id/uksi/2013/1036/article/1" SectionRef="article-1">art. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cbvvlc4q2-00017" id="cbvvlc4q2-00019" URI="http://www.legislation.gov.uk/id/uksi/2013/1036/schedule/1/paragraph/176" SectionRef="schedule-1-paragraph-176" Operative="true">Sch. 1 para. 176</CitationSubRef>
(with
<CitationSubRef CitationRef="cbvvlc4q2-00017" id="cbvvlc4q2-00020" URI="http://www.legislation.gov.uk/id/uksi/2013/1036/schedule/3" SectionRef="schedule-3">Sch. 3</CitationSubRef>
))
</Text>
</Para>
</Commentary>
<Commentary id="key-25ff09233f7ea3ee34bc58589044ee4d" Type="C">
<Para>
<Text>
S. 11 excluded (17.7.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cc943ft02-00027" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cc943ft02-00027" id="cc943ft02-00028" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/256/7" SectionRef="section-256-7" Operative="true">s. 256(7)</CitationSubRef>
(with
<CitationSubRef CitationRef="cc943ft02-00027" id="cc943ft02-00029" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/269" UpTo="http://www.legislation.gov.uk/id/ukpga/2014/26/section/271" StartSectionRef="section-269" EndSectionRef="section-271">ss. 269-271</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-29af4876520d6cfe6f0806a07ab95566" Type="F">
<Para>
<Text>
S. 13(6A) inserted (15.7.2013) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2013/22" id="cbw5ddyt2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2013" Number="22" Title="Crime and Courts Act 2013">Crime and Courts Act 2013 (c. 22)</Citation>
,
<CitationSubRef CitationRef="cbw5ddyt2-00007" id="cbw5ddyt2-00008" URI="http://www.legislation.gov.uk/id/ukpga/2013/22/section/23" SectionRef="section-23" Operative="true">ss. 23</CitationSubRef>
,
<CitationSubRef CitationRef="cbw5ddyt2-00007" id="cbw5ddyt2-00009" URI="http://www.legislation.gov.uk/id/ukpga/2013/22/section/61/3" SectionRef="section-61-3">61(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2013/1725" id="cbw5ddyt2-00010" Class="UnitedKingdomStatutoryInstrument" Year="2013" Number="1725" Title="The Crime and Courts Act 2013 (Commencement No. 3) Order 2013">S.I. 2013/1725</Citation>
,
<CitationSubRef CitationRef="cbw5ddyt2-00010" id="cbw5ddyt2-00011" URI="http://www.legislation.gov.uk/id/uksi/2013/1725/article/2/b" SectionRef="article-2-b">art. 2(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-2eb84e66266e10a5fc6253440f3bd575" Type="C">
<Para>
<Text>
<CitationSubRef id="ccbmut9k4-00026" SectionRef="section-12" URI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/12">S. 12</CitationSubRef>
applied (with modifications) (1.9.2021) by
<Citation URI="http://www.legislation.gov.uk/id/anaw/2018/2" id="ccbmut9k4-00027" Class="WelshNationalAssemblyAct" Year="2018" Number="2" Title="Additional Learning Needs and Education Tribunal (Wales) Act 2018">Additional Learning Needs and Education Tribunal (Wales) Act 2018 (anaw 2)</Citation>
,
<CitationSubRef CitationRef="ccbmut9k4-00027" id="ccbmut9k4-00028" SectionRef="section-81-3" URI="http://www.legislation.gov.uk/id/anaw/2018/2/section/81/3" Operative="true">ss. 81(3)</CitationSubRef>
,
<CitationSubRef CitationRef="ccbmut9k4-00027" id="ccbmut9k4-00029" SectionRef="section-100-3" URI="http://www.legislation.gov.uk/id/anaw/2018/2/section/100/3">100(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/wsi/2021/373" id="ccbmut9k4-00030" Class="WelshStatutoryInstrument" Year="2021" Number="373" Title="The Additional Learning Needs and Education Tribunal (Wales) Act 2018 (Commencement No. 2) Order 2021">S.I. 2021/373</Citation>
,
<CitationSubRef CitationRef="ccbmut9k4-00030" id="ccbmut9k4-00031" SectionRef="article-8-g" URI="http://www.legislation.gov.uk/id/wsi/2021/373/article/8/g">art. 8(g)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-385c00cbecab9e674dd2e11d543407b3" Type="C">
<Para>
<Text>
Ss. 9-13 excluded (E.W.) (25.1.2018) by
<Citation URI="http://www.legislation.gov.uk/id/anaw/2016/6" id="cwafkmqm2-00054" Class="WelshNationalAssemblyAct" Year="2016" Number="6" Title="Tax Collection and Management (Wales) Act 2016">Tax Collection and Management (Wales) Act 2016 (anaw 6)</Citation>
,
<CitationSubRef CitationRef="cwafkmqm2-00054" id="cwafkmqm2-00055" URI="http://www.legislation.gov.uk/id/anaw/2016/6/section/184/3" SectionRef="section-184-3" Operative="true">ss. 184(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cwafkmqm2-00054" id="cwafkmqm2-00056" URI="http://www.legislation.gov.uk/id/anaw/2016/6/section/194/2" SectionRef="section-194-2">194(2)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/33" id="cwafkmqm2-00057" Class="WelshStatutoryInstrument" Year="2018" Number="33" Title="The Tax Collection and Management (Wales) Act 2016 (Commencement No. 2) Order 2018">S.I. 2018/33</Citation>
,
<CitationSubRef CitationRef="cwafkmqm2-00057" id="cwafkmqm2-00058" URI="http://www.legislation.gov.uk/id/wsi/2018/33/article/2/i" SectionRef="article-2-i">art. 2(i)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-4305581b26778e67cd0482e445c3d63a" Type="C">
<Para>
<Text>
S. 11(2) modified (14.3.2012) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2011/25" id="cbkrx4ny2-00016" Class="UnitedKingdomPublicGeneralAct" Year="2011" Number="25" Title="Charities Act 2011">Charities Act 2011 (c. 25)</Citation>
,
<CitationSubRef CitationRef="cbkrx4ny2-00016" id="cbkrx4ny2-00017" URI="http://www.legislation.gov.uk/id/ukpga/2011/25/section/317/1" SectionRef="section-317-1" Operative="true">ss. 317(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cbkrx4ny2-00016" id="cbkrx4ny2-00018" URI="http://www.legislation.gov.uk/id/ukpga/2011/25/section/355" SectionRef="section-355">355</CitationSubRef>
(with
<CitationSubRef CitationRef="cbkrx4ny2-00016" id="cbkrx4ny2-00019" URI="http://www.legislation.gov.uk/id/ukpga/2011/25/section/20/2" SectionRef="section-20-2">s. 20(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cbkrx4ny2-00016" id="cbkrx4ny2-00020" URI="http://www.legislation.gov.uk/id/ukpga/2011/25/schedule/8" SectionRef="schedule-8">Sch. 8</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-457ccf281e56791ff4c5103dde3069ad" Type="C">
<Para>
<Text>
<CitationSubRef id="ccbmut9k4-00037" SectionRef="section-12" URI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/12">S. 12</CitationSubRef>
applied (with modifications) (1.9.2021) by 2010 (c. 15), Sch. 17 para. 6AA (as inserted by
<Citation URI="http://www.legislation.gov.uk/id/anaw/2018/2" id="ccbmut9k4-00038" Class="WelshNationalAssemblyAct" Year="2018" Number="2" Title="Additional Learning Needs and Education Tribunal (Wales) Act 2018">Additional Learning Needs and Education Tribunal (Wales) Act 2018 (anaw 2)</Citation>
,
<CitationSubRef CitationRef="ccbmut9k4-00038" id="ccbmut9k4-00039" SectionRef="section-100-3" URI="http://www.legislation.gov.uk/id/anaw/2018/2/section/100/3">s. 100(3)</CitationSubRef>
,
<CitationSubRef CitationRef="ccbmut9k4-00038" id="ccbmut9k4-00040" SectionRef="schedule-1-paragraph-19-5-f" URI="http://www.legislation.gov.uk/id/anaw/2018/2/schedule/1/paragraph/19/5/f" Operative="true">Sch. 1 para. 19(5)(f)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/wsi/2021/373" id="ccbmut9k4-00041" Class="WelshStatutoryInstrument" Year="2021" Number="373" Title="The Additional Learning Needs and Education Tribunal (Wales) Act 2018 (Commencement No. 2) Order 2021">S.I. 2021/373</Citation>
,
<CitationSubRef CitationRef="ccbmut9k4-00041" id="ccbmut9k4-00042" SectionRef="article-8-j-xxxiii" URI="http://www.legislation.gov.uk/id/wsi/2021/373/article/8/j/xxxiii">art. 8(j)(xxxiii)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-57cd21a9b95582da1e5451ee2140e464" Type="C">
<Para>
<Text>
S. 13(2) modified (14.3.2012) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2011/25" id="cbkrx4ny2-00027" Class="UnitedKingdomPublicGeneralAct" Year="2011" Number="25" Title="Charities Act 2011">Charities Act 2011 (c. 25)</Citation>
,
<CitationSubRef CitationRef="cbkrx4ny2-00027" id="cbkrx4ny2-00028" URI="http://www.legislation.gov.uk/id/ukpga/2011/25/section/317/1" SectionRef="section-317-1" Operative="true">ss. 317(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cbkrx4ny2-00027" id="cbkrx4ny2-00029" URI="http://www.legislation.gov.uk/id/ukpga/2011/25/section/355" SectionRef="section-355">355</CitationSubRef>
(with
<CitationSubRef CitationRef="cbkrx4ny2-00027" id="cbkrx4ny2-00030" URI="http://www.legislation.gov.uk/id/ukpga/2011/25/section/20/2" SectionRef="section-20-2">s. 20(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cbkrx4ny2-00027" id="cbkrx4ny2-00031" URI="http://www.legislation.gov.uk/id/ukpga/2011/25/schedule/8" SectionRef="schedule-8">Sch. 8</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-5fb49550df8f9146160e9a5e5ccc98c8" Type="C">
<Para>
<Text>
S. 11(3)(4) applied (1.7.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/25" id="cws8cwlq3-00012" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="25" Title="The International Tax Enforcement (Disclosable Arrangements) Regulations 2020">The International Tax Enforcement (Disclosable Arrangements) Regulations 2020 (S.I. 2020/25)</Citation>
,
<CitationSubRef CitationRef="cws8cwlq3-00012" id="cws8cwlq3-00013" URI="http://www.legislation.gov.uk/id/uksi/2020/25/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cws8cwlq3-00012" id="cws8cwlq3-00014" URI="http://www.legislation.gov.uk/id/uksi/2020/25/regulation/16/8" SectionRef="regulation-16-8" Operative="true">16(8)</CitationSubRef>
,
<CitationSubRef CitationRef="cws8cwlq3-00012" id="cws8cwlq3-00015" URI="http://www.legislation.gov.uk/id/uksi/2020/25/regulation/19/4" SectionRef="regulation-19-4" Operative="true">19(4)</CitationSubRef>
(with
<CitationSubRef CitationRef="cws8cwlq3-00012" id="cws8cwlq3-00016" URI="http://www.legislation.gov.uk/id/uksi/2020/25/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cws8cwlq3-00012" id="cws8cwlq3-00017" URI="http://www.legislation.gov.uk/id/uksi/2020/25/regulation/7" SectionRef="regulation-7">7</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-677f668df3ffd9784476d503da363855" Type="C">
<Para>
<Text>
S. 13 excluded (1.4.2012) (with effect in accordance with Sch. 23 para. 65 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2011/11" id="cbksq8fg2-00018" Class="UnitedKingdomPublicGeneralAct" Year="2011" Number="11" Title="Finance Act 2011">Finance Act 2011 (c. 11)</Citation>
,
<CitationSubRef CitationRef="cbksq8fg2-00018" id="cbksq8fg2-00019" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/23/paragraph/29/5" SectionRef="schedule-23-paragraph-29-5" Operative="true">Sch. 23 paras. 29(5)</CitationSubRef>
,
<CitationSubRef CitationRef="cbksq8fg2-00018" id="cbksq8fg2-00020" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/23/paragraph/65/1/a" SectionRef="schedule-23-paragraph-65-1-a">65(1)(a)</CitationSubRef>
(with
<CitationSubRef CitationRef="cbksq8fg2-00018" id="cbksq8fg2-00021" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/23/paragraph/50" SectionRef="schedule-23-paragraph-50">Sch. 23 paras. 50</CitationSubRef>
,
<CitationSubRef CitationRef="cbksq8fg2-00018" id="cbksq8fg2-00022" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/23/paragraph/65/1/b" SectionRef="schedule-23-paragraph-65-1-b">65(1)(b)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-68eaaf09ce5851206335b7fc5b84c30a" Type="F">
<Para>
<Text>
Ss. 14A-14C inserted (8.8.2016) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2015/2" id="ccn53q332-00007" Class="UnitedKingdomPublicGeneralAct" Year="2015" Number="2" Title="Criminal Justice and Courts Act 2015">Criminal Justice and Courts Act 2015 (c. 2)</Citation>
,
<CitationSubRef CitationRef="ccn53q332-00007" id="ccn53q332-00008" URI="http://www.legislation.gov.uk/id/ukpga/2015/2/section/64" SectionRef="section-64" Operative="true">ss. 64</CitationSubRef>
,
<CitationSubRef CitationRef="ccn53q332-00007" id="ccn53q332-00009" URI="http://www.legislation.gov.uk/id/ukpga/2015/2/section/95/1" SectionRef="section-95-1">95(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2016/717" id="ccn53q332-00010" Class="UnitedKingdomStatutoryInstrument" Year="2016" Number="717" Title="The Criminal Justice and Courts Act 2015 (Commencement No. 4 and Transitional Provisions) Order 2016">S.I. 2016/717</Citation>
,
<CitationSubRef CitationRef="ccn53q332-00010" id="ccn53q332-00011" URI="http://www.legislation.gov.uk/id/uksi/2016/717/article/3/a" SectionRef="article-3-a">art. 3(a)</CitationSubRef>
(with
<CitationSubRef CitationRef="ccn53q332-00010" id="ccn53q332-00012" URI="http://www.legislation.gov.uk/id/uksi/2016/717/article/4" SectionRef="article-4">art. 4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-6cfbdb4b90a81d01228a0ba1e532d0e8" Type="C">
<Para>
<Text>
S. 11 excluded (16.11.2017) by 2010 c. 8, Sch. 7A para. 63(10) (as inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2017/32" id="cw0m43oj2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2017" Number="32" Title="Finance (No. 2) Act 2017">Finance (No. 2) Act 2017 (c. 32)</Citation>
,
<CitationSubRef CitationRef="cw0m43oj2-00007" id="cw0m43oj2-00008" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/5/paragraph/2" SectionRef="schedule-5-paragraph-2" Operative="true">Sch. 5 para. 2</CitationSubRef>
(with
<CitationSubRef CitationRef="cw0m43oj2-00007" id="cw0m43oj2-00009" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/5/paragraph/28" SectionRef="schedule-5-paragraph-28">Sch. 5 para. 28</CitationSubRef>
))
</Text>
</Para>
</Commentary>
<Commentary id="key-6dda96e188cb6d0939e75721e32c7501" Type="F">
<Para>
<Text>
Words in s. 11(5)(b) substituted (25.5.2018) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/12" id="c14rbwsi3-00007" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="12" Title="Data Protection Act 2018">Data Protection Act 2018 (c. 12)</Citation>
,
<CitationSubRef CitationRef="c14rbwsi3-00007" id="c14rbwsi3-00008" URI="http://www.legislation.gov.uk/id/ukpga/2018/12/section/212/1" SectionRef="section-212-1">s. 212(1)</CitationSubRef>
,
<CitationSubRef CitationRef="c14rbwsi3-00007" id="c14rbwsi3-00009" URI="http://www.legislation.gov.uk/id/ukpga/2018/12/schedule/19/paragraph/131" SectionRef="schedule-19-paragraph-131" Operative="true">Sch. 19 para. 131</CitationSubRef>
(with
<CitationSubRef CitationRef="c14rbwsi3-00007" id="c14rbwsi3-00010" URI="http://www.legislation.gov.uk/id/ukpga/2018/12/section/117" SectionRef="section-117">ss. 117</CitationSubRef>
,
<CitationSubRef CitationRef="c14rbwsi3-00007" id="c14rbwsi3-00011" URI="http://www.legislation.gov.uk/id/ukpga/2018/12/section/209" SectionRef="section-209">209</CitationSubRef>
,
<CitationSubRef CitationRef="c14rbwsi3-00007" id="c14rbwsi3-00012" URI="http://www.legislation.gov.uk/id/ukpga/2018/12/section/210" SectionRef="section-210">210</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2018/625" id="c14rbwsi3-00013" Class="UnitedKingdomStatutoryInstrument" Year="2018" Number="625" Title="The Data Protection Act 2018 (Commencement No. 1 and Transitional and Saving Provisions) Regulations 2018">S.I. 2018/625</Citation>
,
<CitationSubRef CitationRef="c14rbwsi3-00013" id="c14rbwsi3-00014" URI="http://www.legislation.gov.uk/id/uksi/2018/625/regulation/2/1/g" SectionRef="regulation-2-1-g">reg. 2(1)(g)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-7f3e35d7fc961f2aa39deaf6000cff31" Type="C">
<Para>
<Text>
<CitationSubRef id="cy8b8fd14-00010" SectionRef="section-11-3" URI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11/3">S. 11(3)</CitationSubRef>
<CitationSubRef id="cy8b8fd14-00011" SectionRef="section-11-4" URI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11/4">(4)</CitationSubRef>
applied (28.3.2023) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2023/38" id="cy8b8fd14-00012" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="38" Title="The International Tax Enforcement (Disclosable Arrangements) Regulations 2023">The International Tax Enforcement (Disclosable Arrangements) Regulations 2023 (S.I. 2023/38)</Citation>
,
<CitationSubRef CitationRef="cy8b8fd14-00012" id="cy8b8fd14-00013" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2023/38/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cy8b8fd14-00012" id="cy8b8fd14-00014" SectionRef="regulation-15-8" URI="http://www.legislation.gov.uk/id/uksi/2023/38/regulation/15/8" Operative="true">15(8)</CitationSubRef>
,
<CitationSubRef CitationRef="cy8b8fd14-00012" id="cy8b8fd14-00015" SectionRef="regulation-18-4" URI="http://www.legislation.gov.uk/id/uksi/2023/38/regulation/18/4" Operative="true">18(4)</CitationSubRef>
(with
<CitationSubRef CitationRef="cy8b8fd14-00012" id="cy8b8fd14-00016" SectionRef="regulation-5" URI="http://www.legislation.gov.uk/id/uksi/2023/38/regulation/5">reg. 5</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-7f63f2cfee1a99d00e006f2335c1b43b" Type="F">
<Para>
<Text>
S. 13(8)(ba)(bb) inserted (E.W.) (25.1.2018) by
<Citation URI="http://www.legislation.gov.uk/id/anaw/2016/6" id="cwag7q9j2-00008" Class="WelshNationalAssemblyAct" Year="2016" Number="6" Title="Tax Collection and Management (Wales) Act 2016">Tax Collection and Management (Wales) Act 2016 (anaw 6)</Citation>
,
<CitationSubRef CitationRef="cwag7q9j2-00008" id="cwag7q9j2-00009" URI="http://www.legislation.gov.uk/id/anaw/2016/6/section/116/2" SectionRef="section-116-2" Operative="true">ss. 116(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cwag7q9j2-00008" id="cwag7q9j2-00010" URI="http://www.legislation.gov.uk/id/anaw/2016/6/section/194/2" SectionRef="section-194-2">194(2)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/33" id="cwag7q9j2-00011" Class="WelshStatutoryInstrument" Year="2018" Number="33" Title="The Tax Collection and Management (Wales) Act 2016 (Commencement No. 2) Order 2018">S.I. 2018/33</Citation>
,
<CitationSubRef CitationRef="cwag7q9j2-00011" id="cwag7q9j2-00012" URI="http://www.legislation.gov.uk/id/wsi/2018/33/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-81e11f8549bef80e28a985b727fd78e3" Type="C">
<Para>
<Text>
S. 12(2)-(4) applied by 2002 c. 15, s. 176B(5) (as inserted (1.7.2013) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2013/1036" id="cbvvlc4q2-00007" Class="UnitedKingdomStatutoryInstrument" Year="2013" Number="1036" Title="The Transfer of Tribunal Functions Order 2013">The Transfer of Tribunal Functions Order 2013 (S.I. 2013/1036)</Citation>
,
<CitationSubRef CitationRef="cbvvlc4q2-00007" id="cbvvlc4q2-00008" URI="http://www.legislation.gov.uk/id/uksi/2013/1036/article/1" SectionRef="article-1">art. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cbvvlc4q2-00007" id="cbvvlc4q2-00009" URI="http://www.legislation.gov.uk/id/uksi/2013/1036/schedule/1/paragraph/144" SectionRef="schedule-1-paragraph-144" Operative="true">Sch. 1 para. 144</CitationSubRef>
(with
<CitationSubRef CitationRef="cbvvlc4q2-00007" id="cbvvlc4q2-00010" URI="http://www.legislation.gov.uk/id/uksi/2013/1036/schedule/3" SectionRef="schedule-3">Sch. 3</CitationSubRef>
))
</Text>
</Para>
</Commentary>
<Commentary id="key-9a5491469e0f5c0dbe93070cdc6e2754" Type="C">
<Para>
<Text>
S. 11 excluded (17.7.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cc943ft02-00045" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cc943ft02-00045" id="cc943ft02-00046" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/267/10" SectionRef="section-267-10" Operative="true">s. 267(10)</CitationSubRef>
(with
<CitationSubRef CitationRef="cc943ft02-00045" id="cc943ft02-00047" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/269" UpTo="http://www.legislation.gov.uk/id/ukpga/2014/26/section/271" StartSectionRef="section-269" EndSectionRef="section-271">ss. 269-271</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-a4b991be4a5f2f2dab8469ca1ce54824" Type="C">
<Para>
<Text>
S. 12(2)-(4) applied (6.4.2017) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2016/22" id="cm623d7w2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2016" Number="22" Title="Housing and Planning Act 2016">Housing and Planning Act 2016 (c. 22)</Citation>
,
<CitationSubRef CitationRef="cm623d7w2-00007" id="cm623d7w2-00008" URI="http://www.legislation.gov.uk/id/ukpga/2016/22/section/53/5" SectionRef="section-53-5" Operative="true">ss. 53(5)</CitationSubRef>
,
<CitationSubRef CitationRef="cm623d7w2-00007" id="cm623d7w2-00009" URI="http://www.legislation.gov.uk/id/ukpga/2016/22/section/216/3" SectionRef="section-216-3">216(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2017/281" id="cm623d7w2-00010" Class="UnitedKingdomStatutoryInstrument" Year="2017" Number="281" Title="The Housing and Planning Act 2016 (Commencement No. 5, Transitional Provisions and Savings) Regulations 2017">S.I. 2017/281</Citation>
,
<CitationSubRef CitationRef="cm623d7w2-00010" id="cm623d7w2-00011" URI="http://www.legislation.gov.uk/id/uksi/2017/281/regulation/4/d" SectionRef="regulation-4-d">reg. 4(d)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-a8a22b8c69df3da631972a94f8372789" Type="C">
<Para>
<Text>
S. 13 excluded (16.11.2017) by 2010 c. 8, Sch. 7A para. 63(10) (as inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2017/32" id="cw0m43oj2-00016" Class="UnitedKingdomPublicGeneralAct" Year="2017" Number="32" Title="Finance (No. 2) Act 2017">Finance (No. 2) Act 2017 (c. 32)</Citation>
,
<CitationSubRef CitationRef="cw0m43oj2-00016" id="cw0m43oj2-00017" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/5/paragraph/2" SectionRef="schedule-5-paragraph-2" Operative="true">Sch. 5 para. 2</CitationSubRef>
(with
<CitationSubRef CitationRef="cw0m43oj2-00016" id="cw0m43oj2-00018" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/5/paragraph/28" SectionRef="schedule-5-paragraph-28">Sch. 5 para. 28</CitationSubRef>
))
</Text>
</Para>
</Commentary>
<Commentary id="key-aa74a87cbe2be104a864d86742614b28" Type="C">
<Para>
<Text>
S. 11 excluded (1.4.2012) (with effect in accordance with Sch. 23 para. 65 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2011/11" id="cbksq8fg2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2011" Number="11" Title="Finance Act 2011">Finance Act 2011 (c. 11)</Citation>
,
<CitationSubRef CitationRef="cbksq8fg2-00007" id="cbksq8fg2-00008" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/23/paragraph/29/5" SectionRef="schedule-23-paragraph-29-5" Operative="true">Sch. 23 paras. 29(5)</CitationSubRef>
,
<CitationSubRef CitationRef="cbksq8fg2-00007" id="cbksq8fg2-00009" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/23/paragraph/65/1/a" SectionRef="schedule-23-paragraph-65-1-a">65(1)(a)</CitationSubRef>
(with
<CitationSubRef CitationRef="cbksq8fg2-00007" id="cbksq8fg2-00010" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/23/paragraph/50" SectionRef="schedule-23-paragraph-50">Sch. 23 paras. 50</CitationSubRef>
,
<CitationSubRef CitationRef="cbksq8fg2-00007" id="cbksq8fg2-00011" URI="http://www.legislation.gov.uk/id/ukpga/2011/11/schedule/23/paragraph/65/1/b" SectionRef="schedule-23-paragraph-65-1-b">65(1)(b)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-b13555a0009b3c22f47dac46dcae3ff3" Type="C">
<Para>
<Text>
S. 13 excluded (17.7.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cc943ft02-00036" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cc943ft02-00036" id="cc943ft02-00037" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/256/7" SectionRef="section-256-7" Operative="true">s. 256(7)</CitationSubRef>
(with
<CitationSubRef CitationRef="cc943ft02-00036" id="cc943ft02-00038" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/269" UpTo="http://www.legislation.gov.uk/id/ukpga/2014/26/section/271" StartSectionRef="section-269" EndSectionRef="section-271">ss. 269-271</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-bfe6f47ade890e2e983c373a38fbd111" Type="F">
<Para>
<Text>
Words in s. 13(8)(a) substituted (25.5.2018) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/12" id="c14rq3hy3-00007" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="12" Title="Data Protection Act 2018">Data Protection Act 2018 (c. 12)</Citation>
,
<CitationSubRef CitationRef="c14rq3hy3-00007" id="c14rq3hy3-00008" URI="http://www.legislation.gov.uk/id/ukpga/2018/12/section/212/1" SectionRef="section-212-1">s. 212(1)</CitationSubRef>
,
<CitationSubRef CitationRef="c14rq3hy3-00007" id="c14rq3hy3-00009" URI="http://www.legislation.gov.uk/id/ukpga/2018/12/schedule/19/paragraph/132" SectionRef="schedule-19-paragraph-132" Operative="true">Sch. 19 para. 132</CitationSubRef>
(with
<CitationSubRef CitationRef="c14rq3hy3-00007" id="c14rq3hy3-00010" URI="http://www.legislation.gov.uk/id/ukpga/2018/12/section/117" SectionRef="section-117">ss. 117</CitationSubRef>
,
<CitationSubRef CitationRef="c14rq3hy3-00007" id="c14rq3hy3-00011" URI="http://www.legislation.gov.uk/id/ukpga/2018/12/section/209" SectionRef="section-209">209</CitationSubRef>
,
<CitationSubRef CitationRef="c14rq3hy3-00007" id="c14rq3hy3-00012" URI="http://www.legislation.gov.uk/id/ukpga/2018/12/section/210" SectionRef="section-210">210</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2018/625" id="c14rq3hy3-00013" Class="UnitedKingdomStatutoryInstrument" Year="2018" Number="625" Title="The Data Protection Act 2018 (Commencement No. 1 and Transitional and Saving Provisions) Regulations 2018">S.I. 2018/625</Citation>
,
<CitationSubRef CitationRef="c14rq3hy3-00013" id="c14rq3hy3-00014" URI="http://www.legislation.gov.uk/id/uksi/2018/625/regulation/2/1/g" SectionRef="regulation-2-1-g">reg. 2(1)(g)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c74d7a2df00478628f7ab44e6b29444a" Type="C">
<Para>
<Text>
S. 11 excluded (with effect in accordance with s. 198(5) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cc943ft02-00007" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cc943ft02-00007" id="cc943ft02-00008" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/172/7" SectionRef="section-172-7" Operative="true">ss. 172(7)</CitationSubRef>
,
<CitationSubRef CitationRef="cc943ft02-00007" id="cc943ft02-00009" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/198/1" SectionRef="section-198-1">198(1)</CitationSubRef>
(with
<CitationSubRef CitationRef="cc943ft02-00007" id="cc943ft02-00010" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/29" SectionRef="schedule-29">Sch. 29</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-cf420fb5a9676e06888b46063dbfbf49" Type="C">
<Para>
<Text>
S. 13 excluded (17.7.2014) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cc943ft02-00054" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cc943ft02-00054" id="cc943ft02-00055" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/267/10" SectionRef="section-267-10" Operative="true">s. 267(10)</CitationSubRef>
(with
<CitationSubRef CitationRef="cc943ft02-00054" id="cc943ft02-00056" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/269" UpTo="http://www.legislation.gov.uk/id/ukpga/2014/26/section/271" StartSectionRef="section-269" EndSectionRef="section-271">ss. 269-271</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-d16d2dbac48065eb4900bae4bab3f0db" Type="F">
<Para>
<Text>
<CitationSubRef id="col2uj0c4-00006" SectionRef="section-11A" URI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/11A">S. 11A</CitationSubRef>
inserted (14.7.2022) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2022/35" id="col2uj0c4-00007" Class="UnitedKingdomPublicGeneralAct" Year="2022" Number="35" Title="Judicial Review and Courts Act 2022">Judicial Review and Courts Act 2022 (c. 35)</Citation>
,
<CitationSubRef CitationRef="col2uj0c4-00007" id="col2uj0c4-00008" SectionRef="section-2-1" URI="http://www.legislation.gov.uk/id/ukpga/2022/35/section/2/1" Operative="true">ss. 2(1)</CitationSubRef>
,
<CitationSubRef CitationRef="col2uj0c4-00007" id="col2uj0c4-00009" SectionRef="section-51-4" URI="http://www.legislation.gov.uk/id/ukpga/2022/35/section/51/4">51(4)</CitationSubRef>
(with
<CitationSubRef CitationRef="col2uj0c4-00007" id="col2uj0c4-00010" SectionRef="section-2-2" URI="http://www.legislation.gov.uk/id/ukpga/2022/35/section/2/2">s. 2(2)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2022/816" id="col2uj0c4-00011" Class="UnitedKingdomStatutoryInstrument" Year="2022" Number="816" Title="The Criminal Justice Act 2003 (Commencement No. 34) and Judicial Review and Courts Act 2022 (Commencement No. 1) Regulations 2022">S.I. 2022/816</Citation>
,
<CitationSubRef CitationRef="col2uj0c4-00011" id="col2uj0c4-00012" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2022/816/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="col2uj0c4-00011" id="col2uj0c4-00013" SectionRef="regulation-3-b" URI="http://www.legislation.gov.uk/id/uksi/2022/816/regulation/3/b">3(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d70a6b6e0ffc4d08b6d664ee2280b691" Type="F">
<Para>
<Text>
Words in s. 13(6A)(a) inserted (13.4.2015) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2015/2" id="cc95tuf82-00007" Class="UnitedKingdomPublicGeneralAct" Year="2015" Number="2" Title="Criminal Justice and Courts Act 2015">Criminal Justice and Courts Act 2015 (c. 2)</Citation>
,
<CitationSubRef CitationRef="cc95tuf82-00007" id="cc95tuf82-00008" URI="http://www.legislation.gov.uk/id/ukpga/2015/2/section/83/2" SectionRef="section-83-2" Operative="true">ss. 83(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cc95tuf82-00007" id="cc95tuf82-00009" URI="http://www.legislation.gov.uk/id/ukpga/2015/2/section/95/1" SectionRef="section-95-1">95(1)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2015/778" id="cc95tuf82-00010" Class="UnitedKingdomStatutoryInstrument" Year="2015" Number="778" Title="The Criminal Justice and Courts Act 2015 (Commencement No. 1, Saving and Transitional Provisions) Order 2015">S.I. 2015/778</Citation>
,
<CitationSubRef CitationRef="cc95tuf82-00010" id="cc95tuf82-00011" URI="http://www.legislation.gov.uk/id/uksi/2015/778/article/3" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef CitationRef="cc95tuf82-00010" id="cc95tuf82-00012" URI="http://www.legislation.gov.uk/id/uksi/2015/778/schedule/1/paragraph/68" SectionRef="schedule-1-paragraph-68">Sch. 1 para. 68</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e60c98b5dd0ecf64c94f6c39ed5f2209" Type="C">
<Para>
<Text>
S. 13 applied (with modifications) (27.1.2015) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2015/65" id="cc94baqs2-00007" Class="UnitedKingdomStatutoryInstrument" Year="2015" Number="65" Title="The Transfer of Tribunal Functions (Transport Tribunal) Order 2015">The Transfer of Tribunal Functions (Transport Tribunal) Order 2015 (S.I. 2015/65)</Citation>
,
<CitationSubRef CitationRef="cc94baqs2-00007" id="cc94baqs2-00008" URI="http://www.legislation.gov.uk/id/uksi/2015/65/article/1" SectionRef="article-1">art. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cc94baqs2-00007" id="cc94baqs2-00009" URI="http://www.legislation.gov.uk/id/uksi/2015/65/schedule/2/paragraph/8" SectionRef="schedule-2-paragraph-8" Operative="true">Sch. 2 para. 8</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e69b172b1b68b229b2852b2e115924ff" Type="F">
<Para>
<Text>
S. 13(8)(bc) inserted by 2016 anaw 6, s. 181I(2) (as inserted) (E.W.) (1.4.2018) by
<Citation URI="http://www.legislation.gov.uk/id/anaw/2017/1" id="czo352wt2-00007" Class="WelshNationalAssemblyAct" Year="2017" Number="1" Title="Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</Citation>
,
<CitationSubRef CitationRef="czo352wt2-00007" id="czo352wt2-00008" URI="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2" SectionRef="section-81-2">s. 81(2)</CitationSubRef>
<CitationSubRef CitationRef="czo352wt2-00007" id="czo352wt2-00009" URI="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3" SectionRef="section-81-3">(3)</CitationSubRef>
,
<CitationSubRef CitationRef="czo352wt2-00007" id="czo352wt2-00010" URI="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/63" SectionRef="schedule-23-paragraph-63" Operative="true">Sch. 23 para. 63</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/34" id="czo352wt2-00011" Class="WelshStatutoryInstrument" Year="2018" Number="34" Title="The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Commencement No. 2) Order 2018">S.I. 2018/34</Citation>
,
<CitationSubRef CitationRef="czo352wt2-00011" id="czo352wt2-00012" URI="http://www.legislation.gov.uk/id/wsi/2018/34/article/3" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e8cd9bfccbc74b6ecf39943e9563f6e4" Type="C">
<Para>
<Text>
S. 13 excluded (1.4.2013) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2012/14" id="cbqot89w2-00035" Class="UnitedKingdomPublicGeneralAct" Year="2012" Number="14" Title="Finance Act 2012">Finance Act 2012 (c. 14)</Citation>
,
<CitationSubRef CitationRef="cbqot89w2-00035" id="cbqot89w2-00036" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/section/223" SectionRef="section-223">s. 223</CitationSubRef>
,
<CitationSubRef CitationRef="cbqot89w2-00035" id="cbqot89w2-00037" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/38/paragraph/13/3" SectionRef="schedule-38-paragraph-13-3">Sch. 38 paras. 13(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cbqot89w2-00035" id="cbqot89w2-00038" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/38/paragraph/20/6" SectionRef="schedule-38-paragraph-20-6" Operative="true">20(6)</CitationSubRef>
(with
<CitationSubRef CitationRef="cbqot89w2-00035" id="cbqot89w2-00039" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/38/paragraph/43" SectionRef="schedule-38-paragraph-43">Sch. 38 para. 43</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2013/279" id="cbqot89w2-00040" Class="UnitedKingdomStatutoryInstrument" Year="2013" Number="279" Title="The Finance Act 2012, Schedule 38 (Tax Agents: Dishonest Conduct) (Appointed Day and Savings) Order 2013">S.I. 2013/279</Citation>
,
<CitationSubRef CitationRef="cbqot89w2-00040" id="cbqot89w2-00041" URI="http://www.legislation.gov.uk/id/uksi/2013/279/article/2" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f489945dc2758d12bb936427cf6c4eb4" Type="F">
<Para>
<Text>
S. 11(5)(cc) inserted by 2016 anaw 6, s. 181I(1) (as inserted) (E.W.) (1.4.2018) by
<Citation URI="http://www.legislation.gov.uk/id/anaw/2017/1" id="czo305qq2-00007" Class="WelshNationalAssemblyAct" Year="2017" Number="1" Title="Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</Citation>
,
<CitationSubRef CitationRef="czo305qq2-00007" id="czo305qq2-00008" URI="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2" SectionRef="section-81-2">s. 81(2)</CitationSubRef>
<CitationSubRef CitationRef="czo305qq2-00007" id="czo305qq2-00009" URI="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3" SectionRef="section-81-3">(3)</CitationSubRef>
,
<CitationSubRef CitationRef="czo305qq2-00007" id="czo305qq2-00010" URI="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/63" SectionRef="schedule-23-paragraph-63" Operative="true">Sch. 23 para. 63</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/34" id="czo305qq2-00011" Class="WelshStatutoryInstrument" Year="2018" Number="34" Title="The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Commencement No. 2) Order 2018">S.I. 2018/34</Citation>
,
<CitationSubRef CitationRef="czo305qq2-00011" id="czo305qq2-00012" URI="http://www.legislation.gov.uk/id/wsi/2018/34/article/3" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f7b08907057ef1a63a527b5eb9134200" Type="C">
<Para>
<Text>
S. 11 excluded (1.4.2013) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2012/14" id="cbqot89w2-00021" Class="UnitedKingdomPublicGeneralAct" Year="2012" Number="14" Title="Finance Act 2012">Finance Act 2012 (c. 14)</Citation>
,
<CitationSubRef CitationRef="cbqot89w2-00021" id="cbqot89w2-00022" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/section/223" SectionRef="section-223">s. 223</CitationSubRef>
,
<CitationSubRef CitationRef="cbqot89w2-00021" id="cbqot89w2-00023" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/38/paragraph/13/3" SectionRef="schedule-38-paragraph-13-3">Sch. 38 paras. 13(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cbqot89w2-00021" id="cbqot89w2-00024" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/38/paragraph/20/6" SectionRef="schedule-38-paragraph-20-6" Operative="true">20(6)</CitationSubRef>
(with
<CitationSubRef CitationRef="cbqot89w2-00021" id="cbqot89w2-00025" URI="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/38/paragraph/43" SectionRef="schedule-38-paragraph-43">Sch. 38 para. 43</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2013/279" id="cbqot89w2-00026" Class="UnitedKingdomStatutoryInstrument" Year="2013" Number="279" Title="The Finance Act 2012, Schedule 38 (Tax Agents: Dishonest Conduct) (Appointed Day and Savings) Order 2013">S.I. 2013/279</Citation>
,
<CitationSubRef CitationRef="cbqot89w2-00026" id="cbqot89w2-00027" URI="http://www.legislation.gov.uk/id/uksi/2013/279/article/2" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-fdb2cf8b7da35e754363a9489b0f9815" Type="C">
<Para>
<Text>
S. 12(2)-(4) applied by 2002 c. 9, s. 111(4) (as inserted (1.7.2013) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2013/1036" id="cbvvlc4q2-00027" Class="UnitedKingdomStatutoryInstrument" Year="2013" Number="1036" Title="The Transfer of Tribunal Functions Order 2013">The Transfer of Tribunal Functions Order 2013 (S.I. 2013/1036)</Citation>
,
<CitationSubRef CitationRef="cbvvlc4q2-00027" id="cbvvlc4q2-00028" URI="http://www.legislation.gov.uk/id/uksi/2013/1036/article/1" SectionRef="article-1">art. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cbvvlc4q2-00027" id="cbvvlc4q2-00029" URI="http://www.legislation.gov.uk/id/uksi/2013/1036/schedule/1/paragraph/231/c" SectionRef="schedule-1-paragraph-231-c" Operative="true">Sch. 1 para. 231(c)</CitationSubRef>
(with
<CitationSubRef CitationRef="cbvvlc4q2-00027" id="cbvvlc4q2-00030" URI="http://www.legislation.gov.uk/id/uksi/2013/1036/schedule/3" SectionRef="schedule-3">Sch. 3</CitationSubRef>
))
</Text>
</Para>
</Commentary>
<Commentary id="key-fe40500b722db221b7feeec3bc84a274" Type="C">
<Para>
<Text>
S. 13 excluded (with effect in accordance with s. 198(5) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cc943ft02-00017" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cc943ft02-00017" id="cc943ft02-00018" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/172/7" SectionRef="section-172-7" Operative="true">ss. 172(7)</CitationSubRef>
,
<CitationSubRef CitationRef="cc943ft02-00017" id="cc943ft02-00019" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/section/198/1" SectionRef="section-198-1">198(1)</CitationSubRef>
(with
<CitationSubRef CitationRef="cc943ft02-00017" id="cc943ft02-00020" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/29" SectionRef="schedule-29">Sch. 29</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="M_C_8409b2cb-13c9-49b8-97d2-cdb27053f7d9" Type="C">
<Para>
<Text>
S. 11 excluded (10.12.2021 for specified purposes, 1.4.2022 in so far as not already in force and with effect in accordance with
<CitationSubRef CitationRef="d15e7" id="ccd11e1154202310171517015950100" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/85/1/b" SectionRef="section-85-1-b">s. 85(1)(b)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2021/26" id="d15e7" Year="2021" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Finance Act 2021">Finance Act 2021 (c. 26)</Citation>
,
<CitationSubRef CitationRef="d15e7" id="ccd11e1160202310171517015950100" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/85/1/a" SectionRef="section-85-1-a">s. 85(1)(a)</CitationSubRef>
,
<CitationSubRef CitationRef="d15e7" id="ccd11e1163202310171517015950100" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/11/paragraph/11/3" Operative="true" SectionRef="schedule-11-paragraph-11-3">Sch. 11 para. 11(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2021/1409" id="d15e16" Class="UnitedKingdomStatutoryInstrument" Year="2021" Number="1409">S.I. 2021/1409</Citation>
,
<CitationSubRef CitationRef="d15e16" id="ccd11e1170202310171517015950100" URI="http://www.legislation.gov.uk/id/uksi/2021/1409/regulation/3" SectionRef="regulation-3">regs. 3</CitationSubRef>
,
<CitationSubRef CitationRef="d15e16" id="ccd11e1173202310171517015950100" URI="http://www.legislation.gov.uk/id/uksi/2021/1409/regulation/4" Operative="false" SectionRef="regulation-4">4</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>