{
  "url": "https://openlegislation.uk/rules-of-the-supreme-court-amendment-no3-1977/article-11",
  "json_url": "https://openlegislation.uk/rules-of-the-supreme-court-amendment-no3-1977/article-11.json",
  "legislation": "uksi/1977/1955",
  "legislation_title": "The Rules of the Supreme Court (Amendment No.3) 1977",
  "legislation_url": "https://openlegislation.uk/rules-of-the-supreme-court-amendment-no3-1977",
  "path": "article/11",
  "kind": "article",
  "number": "11",
  "heading": null,
  "text": "Order 91 shall be amended as follows:—\n(1) For rule 1 there shall be substituted the following rule:—\n“Assignment to Chancery Division, etc\n1 The following proceedings, namely—\n(a) any case stated for the opinion of the High Court under section 13 of the Stamp Act 1891, section 56 of the Taxes Management Act 1970 or paragraph 10 of Schedule 4 to the Finance Act 1975;\n(b) any appeal to the High Court under section 53 or 100 of the Taxes Management Act 1970 or paragraph 7(3), 32(3) or 35(2) of Schedule 4 to the Finance Act 1975 or any application for leave to appeal under the said paragraph 7(3); and\n(c) proceedings to which the provisions of section 56 of the Taxes Management Act 1970 apply under any enactment or regulation,\nshall be assigned to the Chancery Division and heard and determined by a single judge.”\n(2) In rule 2(2)(b), after the words “out of time”, there shall be inserted the words “and, if they have, the date on which it was given.”\n(3) In rule 2(4), for the words “mentioned in paragraph 2(b)” , there shall be substituted the words “on which the appellant gave to the Board notice of appeal under paragraph 7(1) of the said Schedule or, if the Board or the Special Commissioners have given consent to the appeal being brought out of time, within 30 days of the date on which such consent was given.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1891 c. 39"
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1970 c. 9."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1975 c. 7."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1977/1955/article/11",
    "retrieved_at": "2026-10-29T19:44:26.778380+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}