Constitutional Reform Act 2005 (c. 4)

SCHEDULES

Valid from 01/10/2009

SCHEDULE 9 U.K. Amendments relating to jurisdiction of the Supreme Court

Part 1 U.K. Jurisdiction transferred from the House of Lords

Income and Corporation Taxes Act 1988 (c. 1) U.K.

47 (1) The Income and Corporation Taxes Act 1988 is amended as follows. U.K.

(2) In section 705A (statement of case by tribunal)—

(a) in subsection (8) for “House of Lords” in each place substitute “ Supreme Court ”;

(b) in subsection (9—

(i) for “House of Lords” substitute “ Supreme Court ”;

(ii) for the words from “unless leave has been given” to the end of the subsection substitute “ except with the leave of the Court of Appeal or of the Supreme Court. ”;

(c) in subsection (12) for “House of Lords” substitute “ Supreme Court ”.

(3) In section 705B (proceedings in Northern Ireland), in subsection (2) for “House of Lords” substitute “ Supreme Court ”.