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The Appeals (Excluded Decisions) Order 2009

S.I. 2009/275 · Made 5 February 2009 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 31 December 2020.

Tribunals And Inquiries

Made 5th February 2009

Laid before Parliament 13th February 2009

Coming into force 1st April 2009

The Lord Chancellor makes the following Order in exercise of the power conferred by sections 11(5)(f) and 13(8)(f) of the Tribunals, Courts and Enforcement Act 2007f1.

Annotations to the whole text

Footnotes

f1

2007 c. 15.

Contents

  1. 1Citation and commencement
  2. 2Excluded decisions
  3. 3Article 3
  4. 4Revocations
  5. Signature
  6. Explanatory note

1Citation and commencementI1

This Order may be cited as the Appeals (Excluded Decisions) Order 2009 and comes into force on 1st April 2009.

2Excluded decisionsF1

For the purposes of section 11(1) of the Tribunals, Courts and Enforcement Act 2007, the following decisions of the First-tier Tribunal are excluded decisions—

(a)

a decision under section 103 of the Immigration and Asylum Act 1999 (appeals); and

(F2b)

a decision under paragraphs 1, 5, 6, and 10(12) and (13) of Schedule 10 to the Immigration Act 2016.

3I1

For the purposes of sections 11(1) and 13(1) of the Tribunals, Courts and Enforcement Act 2007, the following decisions of the First-tier Tribunal or the Upper Tribunal are excluded decisions—

(a)

any decision under section 20(7), (8B) or (8G)(b) (power to call for documents of taxpayer and others), 20B(1B) or (6) (restrictions on powers under sections 20 and 20A) or 20BB(2)(a) (falsification etc. of documents) of the Taxes Management Act 1970f1;

(b)

any decision under section 35A(2) (variation of undertakings), 79A(2) (variation of undertakings) or 219(1A) (power to require information) of the Inheritance Tax Act 1984f2;

(c)

any decision under section 152(5) (notification of taxable amount of certain benefits) or 215(7) (advance clearance by Board of distributions and payments) of the Income and Corporation Taxes Act 1988f3;

(d)

any decision under section 138(4) of the Taxation of Chargeable Gains Act 1992f4 (procedure for clearance in advance);

(e)

any decision under section 187(5) or (6) (returns and information) of, or paragraph 3(2) or 6(2) of Schedule 21 (restrictions on powers under section 187) to, the Finance Act 1993f5;

(f)

any decision under paragraph 91(5) of Schedule 15 to the Finance Act 2000f6 (corporate venturing scheme: advance clearance);

(g)

any decision under paragraph 88(5) of Schedule 29 to the Finance Act 2002f7 (gains and losses from intangible fixed assets: transfer of business or trade);

(h)

any decision under paragraph 2, 4, 7, 9, 10, 11 or 24 of Schedule 13 to the Finance Act 2003f8 (stamp duty land tax: information powers);

(i)

any decision under section 306A (doubt as to notifiability), 308A (supplemental information), 313B (reasons for non-disclosure: supporting information) or 314A (order to disclose) of the Finance Act 2004f9;

(j)

any decision under section 697(4) of the Income Tax Act 2007f10 (opposed notifications: determinations by tribunal);

(k)

any decision under regulation 10(3) of the Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004f11 (procedure for Board’s approval);

(l)

any decision under regulation 5A (doubt as to notifiability), 7A (supplemental information), 12B (reasons for non-disclosure: supporting information) or 12C (order to disclose) of the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007f12;

F1(m)

any procedural, ancillary or preliminary decision made in relation to an appeal against a decision under section 40A of the British Nationality Act F21981 or section 82 F3... of the Nationality, Immigration and Asylum Act 2002 F4....

4RevocationsI1

The Appeals (Excluded Decisions) Order 2008f1 and the Appeals (Excluded Decisions) (Amendment) Order 2008f2 are revoked.

Signature

By authority of the Lord Chancellor

Bridget Prentice

Parliamentary Under Secretary of State

Ministry of Justice

Explanatory note

(This note is not part of the Order)

Section 11 of the Tribunals, Courts and Enforcement Act 2007 provides that a party to a case has a right of appeal on a point of law from the First-tier Tribunal to the Upper Tribunal. Section 13 of that Act provides that a party to a case has a right of appeal on a point of law from the Upper Tribunal to the relevant appellate court (being the Court of Appeal in England and Wales, the Court of Session or the Court of Appeal in Northern Ireland). But there is no right of appeal under section 11 or 13 against an “excluded decision”. Excluded decisions are listed in sections 11(5) and 13(8). This Order lists additional decisions which are also excluded from a right of appeal from the First-tier Tribunal to the Upper Tribunal, or from the Upper Tribunal to the relevant appellate court, as the case may be. This Order revokes and replaces the previous order which listed additional excluded decisions.