The Rules of the Supreme Court (Northern Ireland) (Revision) 1980

Appeal under paragraph 7 of Schedule 4 to the Finance Act 1975

2.—(1) Order 55 shall not apply in relation to an appeal to the High Court under paragraph 7(3) of Schedule 4 to the Finance Act 1975.

(2) Such an appeal must be brought by originating summons which must—

(a) state the date on which the Commissioners of Inland Revenue (in this rule referred to as the “Board”) gave notice to the appellant under paragraph 6 of the said Schedule of the determination which is the subject of this appeal;

(b) state the date on which the appellant gave to the Board notice of appeal under paragraph 7(1) of the said Schedule and, if the notice was not given within the time limited, whether the Board or the Special Commissioners have given consent to the appeal being brought out of time and, if they have, the date on which it was given, and

(c) either state that the appellant and the Board have agreed that the appeal may be to the High Court or contain an application for leave to appeal to the High Court.

(3) At the time of issuing the originating summons the appellant shall lodge in the Chancery Office—

(a) two copies of the notice referred to in paragraph (2)(a);

(b) two copies of the notice of appeal referred to in paragraph (2)(b); and

(c) where the originating summons contains an application for leave to appeal, an affidavit setting out the grounds on which it is alleged that the matters to be decided on the appeal are likely to be substantially confined to questions of law.

(4) The originating summons must be issued and served on the Board within 30 days of the date on which the appellant gave to the Board notice of appeal under paragraph 7(1) of the said Schedule or, if the Board or the Special Commissioners have given consent to the appeal being brought out of time, within 30 days of the date on which such consent was given.

(5) No appearance need be entered to the originating summons, but it must specify a date of hearing being not less than 40 days from the issue of the summons.

(6) Where the originating summons contains an application for leave to appeal to the High Court, a copy of the affidavit lodged pursuant to paragraph (3)(c) shall be served on the Board with the originating summons and the Board may, within 30 days after service, lodge in the Chancery Office an affidavit in answer and a copy of any such affidavit shall be served by the Board on the appellant.

(7) Except with the leave of the Court, an appellant shall not be entitled on the hearing of an appeal to rely on any grounds of appeal not specified in the notice referred to in paragraph (2)(b).