Article 2
If any party to proceedings before a VAT and duties tribunal in Northern Ireland is dissatisfied in point of law with a decision of the tribunal he may, notwithstanding section 11 of the Tribunals and Inquiries Act 1992 f1, appeal from the tribunal direct to the Court of Appeal if–
(a)
the parties consent;
(b)
the tribunal endorses its decision with a certificate that the decision involves a point of law relating wholly or mainly to the construction of an enactment, or of a statutory instrument, or of any of the Community Treaties or of any Community Instrument, which has been fully argued before it and fully considered by it; and
(c)
the leave of the Court of Appeal has been obtained.
Annotations
Footnotes
- f1