Article 5

The proceedings referred to in paragraph 1(1), 6(2), 6(3), and 6(5) of the Schedule do not include an appeal against a determination by the Commissioners of Inland Revenue under the Finance (1909–1910) Act 1910^f1 or under the Finance Act 1975^f2 or a reference under section 47(1) or section 47A of the Taxes Management Act 1970^f3.