- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
8. For article 8 (functions of the Finance and Tax Chamber) substitute—
8.—(1) To the Tax and Chancery Chamber are assigned all functions relating to—
(a)an appeal against a decision of the First-tier Tribunal made—
(i)in the Tax Chamber; or
(ii)in a charities case;
(b)an application under paragraph 50(1)(d) of Schedule 36 to the Finance Act 2008(1);
(c)proceedings transferred to the Upper Tribunal under Tribunal Procedure Rules—
(i)from the Tax Chamber of the First-tier Tribunal; or
(ii)from the First-tier Tribunal in a charities case;
(d)a matter referred to the Upper Tribunal under section 9(5)(b) of the Tribunals, Courts and Enforcement Act 2007—
(i)by the Tax Chamber of the First-tier Tribunal; or
(ii)by the First-tier Tribunal in a charities case;
(e)an application for the Upper Tribunal to grant the relief mentioned in section 15(1) of the Tribunals, Courts and Enforcement Act 2007 (Upper Tribunal’s “judicial review” jurisdiction), or to exercise the powers of review under section 21(2) of that Act (Upper Tribunal’s “judicial review” jurisdiction: Scotland), which relates to—
(i)a decision of the First-tier Tribunal mentioned in paragraph (a)(i) or (ii);
(ii)a function of the Commissioners for Her Majesty’s Revenue and Customs or an officer of Revenue and Customs, with the exception of any function in respect of which an appeal would be allocated to the Social Entitlement Chamber by article 3;
(iii)the exercise by the Serious Organised Crime Agency of general Revenue functions or Revenue inheritance tax functions (as defined in section 323 of the Proceeds of Crime Act 2002(2)), with the exception of any function in relation to which an appeal would be allocated to the Social Entitlement Chamber by article 3;
(iv)a function of the Charity Commission.
(2) In this article “a charities case” means an appeal or application in respect of a decision, order or direction of the Charity Commission, or a reference under Schedule 1D of the Charities Act 1993.”
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: