Article 2
A case stated by the Special Commissioners under section 56 of the Taxes Management Act 1970 for the opinion of the High Court shall be referred direct to the Court of Appeal in accordance with the following provisions of this Order if—
(a)
the parties consent to such referral;
(b)
the Special Commissioners have endorsed the case with a certificate that their determination involves a point of law relating wholly or mainly to the construction of an enactment or of a statutory instrument which has been fully argued before them and fully considered by them; and
(c)
the leave of a single judge of the Court of Appeal has been obtained pursuant to section 54(6) of the Supreme Court Act 1981f1.
Annotations
Footnotes
- f1