{
  "url": "https://openlegislation.uk/constitutional-reform-act-2005/schedule-9/paragraph-47",
  "json_url": "https://openlegislation.uk/constitutional-reform-act-2005/schedule-9/paragraph-47.json",
  "legislation": "ukpga/2005/4",
  "legislation_title": "Constitutional Reform Act 2005",
  "legislation_url": "https://openlegislation.uk/constitutional-reform-act-2005",
  "path": "schedule/9/paragraph/47",
  "kind": "paragraph",
  "number": "47",
  "heading": null,
  "text": "(1) The Income and Corporation Taxes Act 1988 is amended as follows.\n(2) In section 705A (statement of case by tribunal)—\n(a) in subsection (8) for “House of Lords” in each place substitute “ Supreme Court ”;\n(b) in subsection (9—\n(i) for “House of Lords” substitute “ Supreme Court ”;\n(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. ”;\n(c) in subsection (12) for “House of Lords” substitute “ Supreme Court ”.\n(3) In section 705B (proceedings in Northern Ireland), in subsection (2) for “House of Lords” substitute “ Supreme Court ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "ukpga/2026/20",
      "affecting_title": "Crime and Policing Act 2026"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2026/20",
      "affecting_title": "Crime and Policing Act 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/4/schedule/9/paragraph/47",
    "retrieved_at": "2026-10-29T09:16:37.085861+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}