2009 No. 275
Tribunals And Inquiries

The Appeals (Excluded Decisions) Order 2009

Made
Laid before Parliament
Coming into force
The Lord Chancellor makes the following Order in exercise of the power conferred by sections 11(5)(f) and 13(8)(f) of the Tribunals, Courts and Enforcement Act 20071.

Citation and commencement

1.

This Order may be cited as the Appeals (Excluded Decisions) Order 2009 and comes into force on 1st April 2009.

Excluded decisions

2.

For the purposes of section 11(1) of the Tribunals, Courts and Enforcement Act 2007, a decision of the First-tier Tribunal under section 103 of the Immigration and Asylum Act 19992 (appeals) is an excluded decision.

3.

For the purposes of sections 11(1) and 13(1) of the Tribunals, Courts and Enforcement Act 2007, the following decisions of the First-tier Tribunal or the Upper Tribunal are excluded decisions—

(a)

any decision under section 20(7), (8B) or (8G)(b) (power to call for documents of taxpayer and others), 20B(1B) or (6) (restrictions on powers under sections 20 and 20A) or 20BB(2)(a) (falsification etc. of documents) of the Taxes Management Act 19703;

(b)

any decision under section 35A(2) (variation of undertakings), 79A(2) (variation of undertakings) or 219(1A) (power to require information) of the Inheritance Tax Act 19844;

(c)

any decision under section 152(5) (notification of taxable amount of certain benefits) or 215(7) (advance clearance by Board of distributions and payments) of the Income and Corporation Taxes Act 19885;

(d)

any decision under section 138(4) of the Taxation of Chargeable Gains Act 19926 (procedure for clearance in advance);

(e)

any decision under section 187(5) or (6) (returns and information) of, or paragraph 3(2) or 6(2) of Schedule 21 (restrictions on powers under section 187) to, the Finance Act 19937;

(f)

any decision under paragraph 91(5) of Schedule 15 to the Finance Act 20008 (corporate venturing scheme: advance clearance);

(g)

any decision under paragraph 88(5) of Schedule 29 to the Finance Act 20029 (gains and losses from intangible fixed assets: transfer of business or trade);

(h)

any decision under paragraph 2, 4, 7, 9, 10, 11 or 24 of Schedule 13 to the Finance Act 200310 (stamp duty land tax: information powers);

(i)

any decision under section 306A (doubt as to notifiability), 308A (supplemental information), 313B (reasons for non-disclosure: supporting information) or 314A (order to disclose) of the Finance Act 200411;

(j)

any decision under section 697(4) of the Income Tax Act 200712 (opposed notifications: determinations by tribunal);

(k)

any decision under regulation 10(3) of the Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 200413 (procedure for Board’s approval);

(l)

any decision under regulation 5A (doubt as to notifiability), 7A (supplemental information), 12B (reasons for non-disclosure: supporting information) or 12C (order to disclose) of the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 200714.

Revocations

4.

The Appeals (Excluded Decisions) Order 200815 and the Appeals (Excluded Decisions) (Amendment) Order 200816 are revoked.

By authority of the Lord Chancellor

Bridget Prentice
Parliamentary Under Secretary of State
Ministry of Justice
EXPLANATORY NOTE
(This note is not part of the Order)

Section 11 of the Tribunals, Courts and Enforcement Act 2007 provides that a party to a case has a right of appeal on a point of law from the First-tier Tribunal to the Upper Tribunal. Section 13 of that Act provides that a party to a case has a right of appeal on a point of law from the Upper Tribunal to the relevant appellate court (being the Court of Appeal in England and Wales, the Court of Session or the Court of Appeal in Northern Ireland). But there is no right of appeal under section 11 or 13 against an “excluded decision”. Excluded decisions are listed in sections 11(5) and 13(8). This Order lists additional decisions which are also excluded from a right of appeal from the First-tier Tribunal to the Upper Tribunal, or from the Upper Tribunal to the relevant appellate court, as the case may be. This Order revokes and replaces the previous order which listed additional excluded decisions.