# The Rules of the Supreme Court (Amendment No. 2) 1976, Article 5


The following sub-paragraph shall be added at the end of Order 11, rule 1(1):—
“(o) if the action begun by writ is brought against a defendant not domiciled or ordinarily resident in Scotland or Northern Ireland in respect of a claim by the Commissioners of Inland Revenue for estate duty or capital transfer tax.”

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Source: https://www.legislation.gov.uk/uksi/1976/1196/article/5 (the official version)
Page: https://openlegislation.uk/rules-of-the-supreme-court-amendment-no-2-1976/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.