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1 The Income and Corporation Taxes Act 1988 is amended as follows. 2 In section 705A (statement of case by tribunal)— a in subsection (8) for “House of Lords” in each place substitute “ Supreme Court ” ; b in subsection (9— i for “House of Lords” substitute “ Supreme Court ” ; ii for the words from “unless leave has been given” to the end of the subsection substitute “ except with the leave of the Court of Appeal or of the Supreme Court. ” ; c in subsection (12) for “House of Lords” substitute “ Supreme Court ” . 3 In section 705B (proceedings in Northern Ireland), in subsection (2) for “House of Lords” substitute “ Supreme Court ” .