{
  "url": "https://openlegislation.uk/finance-act-1966/schedule-1/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-1966/schedule-1/paragraph-6.json",
  "legislation": "ukpga/1966/18",
  "legislation_title": "Finance Act 1966",
  "legislation_url": "https://openlegislation.uk/finance-act-1966",
  "path": "schedule/1/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "(1) Any dispute as to the determination for the purposes of an application under the said section 2 of the price or value referred to in subsection (3) of that section, or of any amount by which that price or value is to be treated as reduced by virtue of subsection (4) thereof, shall be referred to a referee appointed in accordance with the next following sub-paragraph.\n(2) A reference under the foregoing sub-paragraph shall be to a person (not being an official of any government department) appointed by the Lord Chancellor with the concurrence of the Lord Chief Justice of England and Wales or, if the application for the purposes of which the determination is made relates to a vessel or structure constructed in Scotland or Northern Ireland, or was by a company incorporated in Scotland or Northern Ireland, and the applicant in either case so requires, appointed by the Lord President of the Court of Session or as the case may be, by the Lord Chancellor with the concurrence of the Lord Chief Justice of Northern Ireland.\n(3) The procedure on any such reference shall be such as the referee may determine.\n(4) Sub-paragraph (1) above shall not have effect, and any price, value or amount falling to be determined for the purposes of the said subsection (3) or (4) shall be that fixed by the Commissioners, unless, within three months from the time when the Commissioners’ final determination thereof is communicated to him, or such longer time as the Commissioners may allow, a notice requiring a reference under that sub-paragraph has been served on the Commissioners by the person for the purposes of whose application the determination was made.\n(5) The Lord Chief Justice of England and Wales may nominate a judicial office holder (as defined in section 109(4) of the Constitutional Reform Act 2005) to exercise his functions under this paragraph.\n(6) The Lord Chief Justice of Northern Ireland may nominate any of the following to exercise his functions under sub-paragraph (2)—\n(a) the holder of one of the offices listed in Schedule 1 to the Justice (Northern Ireland) Act 2002;\n(b) a Lord Justice of Appeal (as defined in section 88 of that Act).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 1 para. 6(2) inserted (3.4.2006) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 4 para. 61(2)(a); S.I. 2006/1014, art. 2(a), Sch. 1 para. 11(e)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 1 para. 6(2) inserted (3.4.2006) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 4 para. 61(2)(b); S.I. 2006/1014, art. 2(a), Sch. 1 para. 11(e)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 1 para. 6(5)(6) inserted (3.4.2006) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 4 para. 61(3); S.I. 2006/1014, art. 2(a), Sch. 1 para. 11(e)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1966/18/schedule/1/paragraph/6",
    "retrieved_at": "2026-10-29T10:56:37.194784+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."
}