Income Tax Act 2007

711 Proceedings in Northern Ireland U.K.

(1) A case which is stated by the tribunal under section 707 (statement of case by tribunal for opinion of High Court or Court of Session) in proceedings in Northern Ireland is a case for the opinion of the Court of Appeal in Northern Ireland.

(2) The Income Tax Acts and TMA 1970 have effect as if—

(a) section 707 applied in relation to such proceedings with the omission of subsections (4) and (5), and

(b) that section and sections 708 and 709 applied in relation to such proceedings with the substitution of references to the Court of Appeal in Northern Ireland for references to the High Court.

(3) The procedure relating to—

(a) transmitting the case to the Court of Appeal in Northern Ireland, and

(b) the hearing and determination of the case by that Court,

is that for the time being in force in Northern Ireland as respects cases stated by a county court in exercise of its general jurisdiction.

(4) An appeal lies from the Court of Appeal in Northern Ireland to the Supreme Court in accordance with section 42 of the Judicature (Northern Ireland) Act 1978 (c. 23).

(5) If in proceedings in Northern Ireland an application is made for a case to be stated by the tribunal under section 707 as applied by this section, the case must be settled and sent to the applicant as soon after the application as is reasonably practicable.

(6) In this section “proceedings in Northern Ireland” means proceedings as respects which the place given by the rules in Schedule 3 to TMA 1970 is in Northern Ireland.