Amendments to the Rules of the Supreme Court (Northern Ireland) 1980

10.  In Order 91 of the principal Rules—

(a)in rule 1(b)—

(i)omit “53 or”;

(ii)for “paragraph 7(3), 32(3) or 35(2) of Schedule 4 to the Finance Act 1975” substitute “section 222 or 249 of the Inheritance Tax Act 1984”(1); and

(iii)for “paragraph 7(3)” substitute “section 222”;

(b)for the heading to rule 2, substitute “Appeal under section 222 of the Inheritance Tax Act 1984”;

(c)in rule 2(1), for “paragraph 7(3) of Schedule 4 to the Finance Act 1975”, substitute “section 222 of the Inheritance Tax Act 1984”;

(d)in rule 2(2)(a), for “paragraph 6 of the said Schedule”, substitute “section 221 of the Inheritance Tax Act 1984”;

(e)for rule 2(2)(b), substitute—

“(b)state the date on which the appellant gave to the Board notice of appeal under section 222 and, if the notice was not given within the time permitted, whether Her Majesty’s Revenue and Customs (“HMRC”) have given consent or the tribunal has given permission to the notice being given after the time permitted and where applicable, the date of such consent or permission; and”;

(f)for rule 2(4), substitute—

“(4) The originating summons must be served on the Board within 30 days of the date on which the appellant gave to the Board notice of appeal under section 222 or, if HMRC have given consent or the tribunal has given permission to the notice being given after the time permitted, within 30 days of the date on which such consent or permission was given.”; and

(g)after rule 2(7), insert—

“(8) In this rule—

“the tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal; and

“Tribunal Procedure Rules” means the rules governing the practice and procedure to be followed in the First-tier Tribunal and Upper Tribunal.”(2).