949AT Revenue Commissioners to give effect to decisions of High Court, Court of Appeal and Supreme Court.

(1)Section 949AM shall apply to a determination made by the Appeal Commissioners that has been reversed, affirmed or amended by the High Court or the Court of Appeal as it applies to a determination that has not been so reversed, affirmed or amended but, in the case of a decision of the High Court that is appealed to the Court of Appeal under section 949AS, the application (by virtue of this subsection) of section 949AM does not operate for any part of the period during which the appeal to the Court of Appeal remains undisposed of.

(2) Where, in respect of a decision of the High Court or the Court of Appeal, the Supreme Court, in the circumstances specified by the Constitution, decides to exercise its appellate jurisdiction subsection (1) shall have effect as if—

(a) after “Court of Appeal”, where it first occurs in that subsection, there were inserted 'or the Supreme Court',

(b) for 'decision of the High Court that is appealed to the Court of Appeal under section 949AS' in that subsection there were substituted 'decision of the High Court or the Court of Appeal in respect of which the Supreme Court, in the circumstances specified by the Constitution, decides to exercise its appellate jurisdiction', and

(c) for “Court of Appeal”, where it last occurs in that subsection, there were substituted “Supreme Court”.