# The Rules of the Supreme Court (Amendment) 1995, Article 5


Order 91 shall be amended as follows—
(a) for rule 1 there shall be substituted the following—
“1 The following proceedings, namely—
(a) any case stated for the opinion of the High Court under—
(i) section 13 of the Stamp Act 1891, or
(ii) section 705A of the Income and Coporation Taxes Act 1988, or
(iii) regulation 22 of the General Commissioners (Jurisdiction and Procedure) Regulations 1994;
(b) any appeal to the High Court under—
(i) section 53, 56A or 100C(4) of the Taxes Management Act 1970, or
(ii) section 222(3), 225, 249(3) or 251 of the Inheritance Tax Act 1984, or
(iii) regulation 8(3) or 10 of the Stamp Duty Reserve Tax Regulations 1986;
(c) any application for leave to appeal under the said section 222(3) or the said regulation 8(3); and
(d) proceedings to which the provisions of section 56A of the Taxes Management Act 1970 apply under any enactment or regulation,
shall be assigned to the Chancery Division and heard and determined by a single judge.”;
(b) for rule 3(1) there shall be substituted the following—
“(1) At any time after a case stated under section 705A of the Income and Corporation Taxes Act 1988 or regulation 22 of the General Commissioners (Jurisdiction and Procedure) Regulations 1994 has been filed in Chancery Chambers either party may set down the case for a hearing.”;
(c) in rule 5(1), for “section 249(3) or 251(2) of the Inheritance Tax Act 1984” there shall be substituted “section 249(3) or 251 of the Inheritance Tax Act 1984”;
(d) after rule 5 there shall be inserted the following new rule—
“Appeals under section 56A of the Taxes Management ]Act 1970, section 225 of the Inheritance Tax Act 1984 and regulation 10 of the Stamp Duty Reserve Tax Regulations 1986
5A (1) This rule applies to appeals under section 56A of the Taxes Management Act 1970, section 225 of the Inheritance Tax Act 1984 and regulation 10 of the Stamp Duty Reserve Tax Regulations 1986.
(2) The notice of motion by which such an appeal is brought must be issued out of Chancery Chambers.
(3) Order 55, rule 3(2) shall apply in relation to the notice of motion as if the decision or determination appealed against were the decision of a court.
(4) Order 55, rule 4(2) shall apply in relation to such an appeal as if for the period of 28 days specified in that rule there were substituted a period of 56 days, except where the appeal is made following the refusal of the Special Commissioners to issue a certificate under section 56A(2)(b) of the Taxes Management Act 1970 or the refusal of leave to appeal to the Court of Appeal under section 56A(2)(c) of that Act.
(5) Where the appeal is made following the refusal of the Special Commissioners to issue a certificate under section 56A(2)(b) of the Taxes Management Act 1970, the period of 28 days specified in Order 55, rule 4(2) shall be calculated from the date of the release of the decision of the Special Commissioners containing the refusal.
(6) Where the appeal is made following the refusal of leave to Court of Appeal under section 6A(2)(c) of the Taxes Management Act 1970, the period of 28 days specified in Order 55, rule 4(2) shall be calculated from the date when leave is refused.
(7) Order 57 shall not apply to proceedings to which this rule applies.”;
(e) for rule 6(3) there shall be substituted the following—
“(3) Order 55, rule 4(2) shall apply in relation to any such appeal as if for the period of 28 days specified in that rule there were substituted a period of 56 days, except where the appeal is made following the refusal of the Value Added Tax Tribunal to grant a certificate under article 2(b) of the Value Added Tax Tribunal Appeals Order 1986.
(3A) Where the tribunal has refused to grant a certificate under article 2(b) of the Value Added Tax Tribunal Appeals Order 1986, the 28 days period mentioned in Order 55, rule 4(2) shall be calculated from the date of the release of the decision of the tribunal containing the refusal.”.

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Source: https://www.legislation.gov.uk/uksi/1995/2206/article/5 (the official version)
Page: https://openlegislation.uk/rules-of-the-supreme-court-amendment-1995/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.