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1 The Taxes Management Act 1970 is amended as follows. 2 In section 56 (statement of case for the opinion of the High Court)— a in subsection (8) for “House of Lords” in the first place substitute “ Supreme Court ” ; b for subsection (8)(a) substitute— a an appeal to the Supreme Court under this subsection lies only with the permission of the Court of Appeal or the Supreme Court, and ; c in subsection (8)(b) and in subsection (10) for “House of Lords” in each place substitute “ Supreme Court ” . 3 In section 56A (appeals from the Special Commissioners)— a in subsections (5) and (6) for “House of Lords” in each place substitute “ Supreme Court ” ; b for subsection (7) substitute— 7 An appeal to the Supreme Court under subsection (6) lies only with the permission of the Court of Appeal or the Supreme Court. ; c in subsection (10) for “House of Lords” substitute “ Supreme Court ” . 4 In section 58 (proceedings in tax cases in Northern Ireland) in subsection (2C) for “House of Lords” substitute “ Supreme Court ” .