Finance Act 2003

Finality of decisions of the Commissioners

9 (1) The Lord Chancellor may make regulations about the following matters—

(a) the circumstances in which—

(i) a determination by the General or Special Commissioners in respect of a relevant matter, or

(ii) an award of costs under regulations under paragraph 8,

may or may not be questioned;

(b) if a determination or award may be questioned, how it may be questioned.

(2) The regulations may—

(a) authorise or require the Commissioners, in circumstances specified in the regulations, to state a case for the opinion of a court;

(b) make provision as to the practice and procedure to be followed in connection with cases so stated;

(c) make provision in relation to cases so stated corresponding to any provision made by section 56 of the Taxes Management Act 1970 (c. 9) (statement of case for opinion of High Court) or by that section as modified in its application to Northern Ireland by section 58 of that Act.

(3) The regulations may—

(a) provide for an appeal to lie to a court on a question of law arising from a decision of the Commissioners;

(b) make provision as to the practice and procedure to be followed in connection with such appeals;

(c) make provision in relation to such appeals corresponding to any provision made by section 56A of the Taxes Management Act 1970 (c. 9) (appeals from the Special Commissioners) or by that section as modified in its application to Northern Ireland by section 58 of that Act.