The Referrals to the Special Commissioners Regulations 2001

• Citation: S.I. 2001/4024
• Sections: 4

Section 1 Citation and commencement

These Regulations may be cited as the Referrals to the Special Commissioners Regulations 2001 and shall come into force on 31st January 2002.

Section 2 Interpretation

In these Regulations—

“ the Act ” means the Taxes Management Act 1970;

“a referral to the Special Commissioners” means a referral to the Special Commissioners under—

section 28ZA of the Act, or

paragraph 31A of Schedule 18 to the Finance Act 1998 .

Section 3 Application of provisions of the Act with modifications

(1) Section 56A of the Act (appeals from the Special Commissioners) applies in relation to a referral to the Special Commissioners with the following modifications.

(2) For subsection (1) substitute—

(1) If, in the case of a referral to the Special Commissioners under section 28ZA of this Act or paragraph 31A of Schedule 18 to the Finance Act 1998, any party to the referral is dissatisfied in point of law with—

(a) the decision of the Special Commissioners determining the question referred; or

(b) a decision under regulation 19 of the Special Commissioners Regulations varying that decision or substituting for it a new decision,

he may appeal against that decision to the High Court.

(3) In subsection (2)—

(a) for “A party to any appeal in England and Wales” substitute “In the case of any referral in England and Wales, any person”;

(b) in paragraph (a) for “appeal” substitute “referral”.

(4) In subsection (3) for “in principle or a decision finally determining an appeal” substitute “determining a question referred”.

(5) Subsections (8) and (9) shall be omitted.

(6) After subsection (11) add—

(12) In this section, “party to a referral” means—

(a) in the case of a referral under section 28ZA of this Act, the taxpayer or the officer of the Board; or

(b) in the case of a referral under paragraph 31A of Schedule 18 to the Finance Act 1998, the company or the officer of the Board,

who gave notice of referral under that section or paragraph to the Special Commissioners.

Section 4 Application of provisions of the Act with modifications

(1) Section 58 of the Act (proceedings in tax cases in Northern Ireland) applies in relation to a referral to the Special Commissioners with the following modifications.

(2) Subsection (2) shall be omitted.

(3) In subsection (2B)—

(a) for “The Taxes Acts” substitute “In their application to Northern Ireland, the Taxes Acts”;

(b) for “appeal to the Special Commissioners constituting proceedings in Northern Ireland” substitute “referral to the Special Commissioners under section 28ZA of the Taxes Management Act 1970 or paragraph 31A of Schedule 18 to the Finance Act 1998”.

(4) In subsection (2C) omit “on a case stated under regulation 22 of the General Commissioners Regulations or”.

(5) Omit subsection (3).