# The Value Added Tax Tribunals Appeals (Northern Ireland) Order 1994, 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 , 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.

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Source: https://www.legislation.gov.uk/uksi/1994/1978/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-tribunals-appeals-northern-ireland-order-1994/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.