# The Value Added Tax Tribunals Appeals (Northern Ireland) Order 1994, Note: Explanatory note


(This note is not part of the Order)
This Order enables an appeal from a VAT and duties tribunal in Northern Ireland to be made direct to the Court of Appeal instead of to the High Court, in prescribed circumstances similar to those applying to appeals from the High Court to the House of Lords.
Similar provision for England and Wales was made in the Value Added Tax Tribunals Appeals Order 1986 (S.I. 1986/2288).

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