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23.—(1) In relation to proceedings in Scotland, references in regulations 20(1) and 22(4) to the High Court shall be taken as references to the Court of Session as the Court of Exchequer.
(2) In relation to proceedings in Northern Ireland—
(a)the reference in regulation 20(1) to the High Court shall be taken as a reference to the Court of Appeal in Northern Ireland;
(b)the procedure relating to the transmission of a case stated under regulation 22 to the Court of Appeal in Northern Ireland shall be that for the time being in force in Northern Ireland as respects cases stated by a county court in exercise of its general jurisdiction, and regulation 22(4) shall not apply.
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