Part II— STATUTORY INSTRUMENTS

The following is substituted for article 2:

“2

There shall be no right of appeal under section 77 of the County Courts Act 1984 without the leave either of the judge of the county court or of the Court of Appeal where:

(a)

the claim (or counter-claim, if larger) is for an amount not exceeding—

(i)

in the case of proceedings in which the county courts have jurisdiction by virtue of section 15 or 16 of the County Courts Act 1984, £2,500 and

(ii)

in the case of proceedings in which the county courts have jurisdiction by virtue of section 23 or 32 of the County Courts Act 1984, £15,000; or

(b)

the determination sought to be appealed from was made by the judge acting in an appellate capacity.”.

The following is substituted for article 2(b):

“(b)

an appeal from a judgment or order of the High Court in proceedings in which the county courts have jurisdiction;”.

(1)In section 66(1) of the Taxes Management Act 1970 as set out in the Schedule, for the words from “where the amount” to “the tax may,” are substituted the words “ Tax due and payable under any assessment may, in England and Wales, and in Northern Ireland where the amount does not exceed the limit specified in Article 10(1) of the County Courts (Northern Ireland) Order 1980, ”.

(2)Section 66(2A) of the Taxes Management Act 1970 as set out in the Schedule is omitted.

(3)The following is substituted for section 66(3) of the Taxes Management Act 1970 as set out in the Schedule:

“(3)

In this section as it applies in Northern Ireland the expression “county court” shall mean F2the County Court held for a division under the County Courts (Northern Ireland) Order 1980.”