Commentary on Sections Overview Overview Section 711: Proceedings in Northern Ireland
2114.This section deals with proceedings in Northern Ireland. It is based on section 705B of ICTA.
2115.Section 705B of ICTA (transactions in securities: proceedings in Northern Ireland) applies the procedures of section 705A of ICTA to Northern Irish appeals. In particular, it provides that “the Taxes Acts (as defined in section 118(1) of [TMA])” shall have effect as if section 705A of ICTA applied with modifications to reflect the court system in Northern Ireland.
2116.Section 118(1) of TMA defines “the Taxes Acts” as “this Act [ie TMA] and (a) the Tax Acts and (b) the Taxation of Chargeable Gains Act 1992 and all other enactments relating to capital gains tax.”
2117.The implicit reference to the enactments relating to capital gains tax is redundant. This section therefore omits it.
2118.This section refers to “the Supreme Court” rather than “the House of Lords”. In this connection see the commentary on section 710.