SCHEDULES

SCHEDULE 9Amendments relating to jurisdiction of the Supreme Court

Part 1Jurisdiction transferred from the House of Lords

Income and Corporation Taxes Act 1988 (c. 1)

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1

The Income and Corporation Taxes Act 1988 is amended as follows.

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 ”.