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

Appeals under ss. 53 and 100 of Taxes Management Act 1970 and paragraphs 32(3) and 35(2) of Schedule 4 to the Finance Act 1975

4.—(1) The notice of an originating motion by which an appeal under section 53 or 100 of the Taxes Management Act 1970 or paragraph 32(3) or 35(2) of Schedule 4 to the Finance Act 1975 is brought must be issued out of the Chancery Office.

(2) The persons to be served with the notice are the General or Special Commissioners against whose decision or award the appeal is brought and—

(a) in the case of an appeal brought under section 100 of the Taxes Management Act 1970 or paragraph 32(3) of Schedule 4 to the Finance Act 1975 by any party other than the defendant in the proceedings before the Commissioners, that defendant;

(b) in any other case, the Commissioners of Inland Revenue.

(3) Order 55, rules 14(2) and 15(1), shall apply in relation to any such appeal as if for the period of 21 days therein specified there were substituted a period of 30 days.

(4) Within 30 days after the service on them of notice of the originating motion by which any such appeal is brought, the General or Special Commissioners, as the case may be, must lodge in the Chancery Office two copies of a note of their findings and of the reasons for their decision or award and must serve a copy of the note on every other party to the appeal.

(5) Any document required or authorised to be served on the General or Special Commissioners in proceedings to which this rule relates may be served by delivering or sending it to their clerk.