The Appeals (Excluded Decisions) Order 2009

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 2007¹.

Citation and commencement

1

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

Excluded decisions

2

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

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

3

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 1970²;

• (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 1984³;

• (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 1988⁴;

• (d) any decision under section 138(4) of the Taxation of Chargeable Gains Act 1992⁵ (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 1993⁶;

• (f) any decision under paragraph 91(5) of Schedule 15 to the Finance Act 2000⁷ (corporate venturing scheme: advance clearance);

• (g) any decision under paragraph 88(5) of Schedule 29 to the Finance Act 2002⁸ (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 2003⁹ (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 2004¹⁰;

• (j) any decision under section 697(4) of the Income Tax Act 2007¹¹ (opposed notifications: determinations by tribunal);

• (k) any decision under regulation 10(3) of the Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004¹² (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 2007¹³;

• (m) any procedural, ancillary or preliminary decision made in relation to an appeal against a decision under section 40A of the British Nationality Act 1981 or section 82 ... of the Nationality, Immigration and Asylum Act 2002 ....

Revocations

4

The Appeals (Excluded Decisions) Order 2008¹⁴ and the Appeals (Excluded Decisions) (Amendment) Order 2008¹⁵ are revoked.

Signed

By authority of the Lord Chancellor

Bridget Prentice — Parliamentary Under Secretary of State — Ministry of Justice — 2009-02-05

Explanatory note

(This note is not part of the Order)

EXPLANATORY NOTE

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.

Footnotes

Editorial notes