SCHEDULE 1The Rules of the Supreme Court (Northern Ireland) 1980

SPECIAL PROVISIONS AS TO PARTICULAR PROCEEDINGS

ORDER 91REVENUE PROCEEDINGS IN CHANCERY DIVISION

Assignment to Chancery Division, etc.

1.  The following proceedings, namely—

(a)any case stated for the opinion of the High Court under section 13 of the Stamp Act 1891(1);

(b)any appeal to the High Court under section 53 or 100 of the Taxes Management Act 1970(2) or paragraph 7(3), 32(3) or 35(2) of Schedule 4 to the Finance Act 1975(3) or any application, for leave to appeal under the said paragraph 7(3)

shall be assigned to the Chancery Division.