Article 6

After rule 8, there shall be inserted—

“Further provisions about statements of case

8A

Where on an appeal against a decision with respect to an assessment or the amount of an assessment the Commissioners wish to contend that an amount specified in the assessment is less than it ought to have been, they shall so state in their statement of case in that appeal, indicating the amount of the alleged deficiency and the manner in which it has been calculated.”.