PART IIIU.K.APPEALS

[F1Appeals from the tribunalU.K.

12.—(1) Section 56 of the Management Act (payment of tax where there is a further appeal) shall apply to appeals from the tribunal under Part II of the Transfer Act and Part III of the Transfer Order.

(2)  For the purposes of sections 11(2) and 13(2) of the Tribunals, Courts and Enforcement Act 2007 a party to the case includes—

(a)the appellant and HMRC;

(b)in the case of an appeal against a decision relating to a person’s entitlement to statutory sick pay, statutory maternity pay, [F2statutory paternity pay] [F3, statutory shared parental pay] [F4, statutory parental bereavement pay] [F5, statutory neonatal care pay] or statutory adoption pay, the employee or employer concerned; and

(c)in any other case, any other person named in the decision.]

[F6(3) The reference to section 56 of the Taxes Management Act 1970 in this regulation includes a reference to that section as amended by section 225(1) of the Finance Act 2014 (protection of the revenue pending further appeals).]

Textual Amendments

Commencement Information

I1Reg. 12 in force at 1.4.1999, see reg. 1