SCHEDULE 1
Regulation 2(1)
AMENDMENTS
1. The Acts and statutory instruments listed below shall have effect subject to the amendments made by paragraphs 2 to 38.
Taxes Management Act 1970 c. 9
2. In section 33(4), for the words from “require” to “than” there shall be substituted the words “appeal under section 56A of this Act against the determination of the Special Commissioners except”.
3. In section 44(5), after the words “Taxes Acts” there shall be inserted the words “or by regulations under section 46A of this Act”.
4. In section 457—
(a) in subsection (1), the words from “and this section” to the end shall be omitted;
(b) after subsection (1) there shall be inserted—
“1A Nothing in this section applies in relation to proceedings as defined in regulation 2 of the Special Commissioners Regulations but, subject to that, this section applies not only for the purposes of the Taxes Acts but also for the purposes of any other affairs under the care and management of the Board.”.
5. In section 46(2)8, after the words “Taxes Acts” where they first occur there shall be inserted the words “or in regulations under section 56B of this Act”.
6. In section 509—
(a) subsections (1) to (5) shall be omitted;
(b) in subsection (6) the word “lawful” shall be omitted.
7. Sections 51 and 52 shall be omitted.
8. For section 5310there shall be substituted—
“Appeals against summary determination of penalties.
53.—(1) An appeal shall lie to the High Court or, in Scotland, the Court of Session as the Court of Exchequer in Scotland, against the summary determination by the Commissioners of any penalty pursuant to regulations under section 56B of this Act.
(2) On any such appeal the court may either confirm or reverse the determination of the Commissioners or reduce or increase the sum determined.”.
9. In section 5511—
(a) in subsection (6) the word “lawful” shall be omitted;
(b) in subsection (11) after the word “Act” there shall be inserted the words “or under regulations made pursuant to section 46A of this Act”.
10. In section 5612—
(a) subsections (1), (2), (4) and (5) shall be omitted;
(b) in subsection (3) for the words “The party requiring the case” there shall be substituted the words “Where a party to an appeal requires the Commissioners to state and sign a case under regulation 20(1) of the General Commissioners Regulations, he”;
(c) in subsection (6) for the words “arising on the case” there shall be substituted the words “arising on a case stated and transmitted to the High Court under regulation 22 of the General Commissioners Regulations”;
(d) in subsection (9) for the words from the beginning to “a case” there shall be substituted the words “Where a party to an appeal against an assessment has required a case to be stated under regulation 20(1) of the General Commissioners Regulations, then notwithstanding that the case”.
11. For section 56A13there shall be substituted—
“Appeals from the Special Commissioners.
56A.—(1) If, in the case of any appeal to the Special Commissioners, the appellant or the inspector or other officer of the Board is dissatisfied in point of law—
(a)
(a) with a decision in principle given under regulation 18 of the Special Commissioners Regulations;
(b)
(b) with the decision finally determining the appeal; or
(c)
(c) with a decision under regulation 19 of those Regulations varying a decision such as is mentioned in paragraph (a) or (b) above or substituting for it a new decision,
he may appeal against that decision to the High Court.
(2) A party to any appeal in England and Wales who under subsection (1) above has the right to appeal against any decision to the High Court may instead appeal directly to the Court of Appeal if—
(a)
(a) all the parties to the appeal consent;
(b)
(b) the Special Commissioners certify that the decision involves a point of law relating wholly or mainly to the construction of an enactment which was fully argued before them and fully considered by them; and
(c)
(c) the leave of the Court of Appeal has been obtained.
(3) Where a decision in principle or a decision finally determining an appeal is set aside or varied under regulation 19 of the Special Commissioners Regulations, an appeal against that decision under subsection (1) or (2) above that has not yet been determined shall be treated as withdrawn at the time the decision is set aside or varied.
(4) The High Court or, as the case may be, the Court of Appeal shall hear and determine any question of law arising on an appeal under subsection (1) or (2) above and may reverse, affirm or vary the decision appealed against, or remit the matter to the Special Commissioners with the Court’s opinion on it, or make such other order in relation to the matter as the Court thinks fit.
(5) Subject to subsection (7) below and to Part II of the Administration of Justice Act 1969 (appeal from High Court to House of Lords)14, an appeal shall lie to the Court of Appeal and thence to the House of Lords from the decision of the High Court on an appeal in England and Wales under subsection (1) above.
(6) Subject to subsection (7) below, an appeal shall lie to the House of Lords from the decision of the Court of Appeal on an appeal under subsection (2) above.
(7) An appeal shall not lie to the House of Lords from the Court of Appeal unless leave has been given under and in accordance with section 1 of the Administration of Justice (Appeals) Act 193415.
(8) Where the decision appealed against under subsection (1) or (2) above is a decision on an appeal against an assessment, then notwithstanding that the appeal under that subsection is pending, tax shall be paid in accordance with the determination of the Special Commissioners who made that decision.
(9) If in such a case the amount charged by the assessment is altered by the order or judgment of the High Court or, as the case may be, the Court of Appeal, then—
(a)
(a) if too much tax has been paid the amount overpaid shall be refunded with such interest, if any, as the High Court or, as the case may be, the Court of Appeal may allow; or
(b)
(b) if too little tax has been charged, the amount undercharged shall be due and payable at the expiration of a period of thirty days beginning with the date on which the inspector issues to the other party a notice of the total amount payable in accordance with the order or judgment of the High Court or, as the case may be, the Court of Appeal.
(10) All matters within the jurisdiction of the High Court under this section shall be assigned in Scotland to the Court of Session sitting as the Court of Exchequer (references in this section to the High Court being construed accordingly); and an appeal shall lie from the decision under this section of the Court of Session, as the Court of Exchequer in Scotland, to the House of Lords.
(11) This section has effect in Northern Ireland subject to section 58 below.”.
12. In section 5816—
(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)...
