Finance (Tax Appeals and Prospectus Regulation) Act 2019

Amendment of section 949AQ of Act of 1997

13. Section 949AQ of the Act of 1997 is amended by the insertion of the following subsections after subsection (7):

“(7A) The party requesting the case stated shall—

(a) compile a copy of the exhibits specified in the case stated, and

(b) include the copy of the exhibits so compiled with the case stated when sending it to the High Court in accordance with subsection (7).

(7B) Where the party requesting the case stated does not have within his or her possession or control or within his or her procurement, for the purposes of complying with subsection (7A), a copy of an exhibit specified in the case stated, the party requesting the case stated may request the Appeal Commissioners to instruct, by notice in writing, the other party to provide a copy of the exhibit to the party requesting the case stated.

(7C) Where the Appeal Commissioners receive a request under subsection (7B) from the party requesting the case stated, the Appeals Commissioners may instruct, by notice in writing, the other party to provide a copy of the exhibit to the party requesting the case stated.

(7D) Where a party receives a notice under subsection (7C) and the exhibit to which the notice relates is within that party’s possession or control or within his or her procurement, that party shall provide a copy of the exhibit within the time specified in the notice.”.