The Appeals (Excluded Decisions) Order 2009
| Jurisdiction | UK Non-devolved |
| Citation | SI 2009/275 |
2009 No. 275
Tribunals And Inquiries
The Appeals (Excluded Decisions) Order 2009
Made 5th February 2009
Laid before Parliament 13th February 2009
Coming into force 1st April 2009
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...
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