4. Order 59 shall be amended by adding at the end the following new rule—
22.—(1) An application to the Court of Appeal for leave to appeal from a value added tax tribunal direct to that Court under section 26 of the Finance Act 1985(1) shall be made within 28 days from the date on which the tribunal certifies that its 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 any Community Instrument, which has been fully argued before it and fully considered by it.
(2) Such an application shall be made by the parties jointly by lodging a copy of the decision, endorsed with the certificate of the tribunal and a statement of the grounds of the application, with the Registrar of Civil Appeals, and shall be determined by a single judge of the Court of Appeal, who may do so without a hearing.
(3) In the case of all applications, the Registrar of Civil Appeals shall notify the parties of the determination of the single judge, and
(a)where leave to appeal to the Court of Appeal is granted, the appellant shall within 14 days after such notification serve the notice of appeal on the chairman of the tribunal as well as on the party or parties required to be served by rule 3,
(b)where leave to appeal to the Court of Appeal is refused, the period specified in Order 55, rule 4(2) for appealing to the High Court shall be calculated from the date of notification of the refusal.”.
1985 c. 54.