Part 13Tax avoidance
Chapter 1Transactions in securities
Appeals
710Appeals from High Court or Court of Session
(1)
In the case of a decision under section 708 of the High Court, an appeal lies to the Court of Appeal and from there to the Supreme Court.
(2)
But that is subject to subsection (3) and to Part 2 of the Administration of Justice Act 1969 (c. 58) (appeal from High Court to Supreme Court).
(3)
No appeal lies to the Supreme Court from the Court of Appeal except with the leave of the Court of Appeal or the Supreme Court.
(4)
In the case of a decision under section 708 of the Court of Session, an appeal lies to the Supreme Court.