Criteria for making orders under section 103D(1)5
1
The appropriate court must exercise the power to make an order under section 103D(1) in accordance with this regulation.
2
If, upon a section 103A application, the appropriate court makes an order for reconsideration, subject to paragraph (5) it must not make an order under section 103D(1).
3
If the High Court makes a reference under section 103C of the 2002 Act, it must make an order under section 103D(1).
4
If the appropriate court dismisses or makes no order on the section 103A application, it may make an order under section 103D(1) only if–
a
there has been a change in any relevant circumstances or a change in the law since the application was made; and
b
at the time when the application was made, there was a significant prospect that the appeal would be allowed upon reconsideration.
5
The appropriate court may, on an application in writing by a supplier or counsel instructed by the supplier, make an order under section 103D(1) where it has made an order for reconsideration, but no reconsideration of the appeal takes place.
6
In this regulation, “the appropriate court” means–
a
the High Court; or
b
a member of the Tribunal who considers a section 103A application by virtue of paragraph 30 of Schedule 2 to the 2004 Act.