The General and Special Commissioners (Amendment of Enactments) Regulations 1994

Taxes Management Act 1970 c. 9

12.  In section 58(1) —

(a) for subsection (2) there shall be substituted—

“(2) A case which is stated by the General Commissioners under regulation 22 of the General Commissioners Regulations in proceedings in Northern Ireland shall be a case for the opinion of the Court of Appeal in Northern Ireland, and the Taxes Acts shall have effect as if section 56 of this Act applied in relation to such proceedings—

(a) with the substitution for references to the High Court of references to the Court of Appeal in Northern Ireland, and

(b) with the omission of subsection (8) of that section,

and the procedure relating to the hearing and determination of the case by the Court of Appeal in Northern Ireland shall be that for the time being in force in Northern Ireland as respects cases stated by a county court in the exercise of its general jurisdiction.”;

(a) subsection (2A) shall be omitted and before subsection (3) there shall be inserted—

“(2B) The Taxes Acts shall have effect as if section 56A of this Act applied in relation to any appeal to the Special Commissioners constituting proceedings in Northern Ireland—

(a) with the substitution for references to the High Court of references to the Court of Appeal in Northern Ireland, and

(b) with the omission of subsections (2) and (5) to (7).

(2C) An appeal shall lie to the House of Lords in accordance with section 42 of the Judicature (Northern Ireland) Act 1978(2) from a decision of the Court of Appeal in Northern Ireland on a case stated under regulation 22 of the General Commissioners Regulations or on an appeal under section 56A of this Act.”.

(1)

Section 58 was amended by Schedule 5 to the Judicature (Northern Ireland) Act 1978 (c. 23), sections 134 and 135 of, and Part IX of Schedule 14 to, the Finance Act 1988, and section 164(3) of, and paragraph 1(1) of Schedule 1 to, the Capital Allowances Act 1990 (c. 1).

(2)

1978 c. 23.