CIVIL PROCEDURE RULES
SCHEDULE 1 - RSC RULES
RSC ORDER 91
REVENUE PROCEEDINGS
ASSIGNMENT TO CHANCERY DIVISION, ETC.
Rule 1 The following proceedings, namely - shall be assigned to the Chancery Division and heard and determined by a single judge.
- any case stated for the opinion of the High Court under -
(The relevant practice direction makes further provision for the assignment of case stated)
- section 13 and 13B(39) of the Stamp Act 1891(40) or
- section 705A of the Income and Corporation Taxes Act 1988(41); or
- regulation 22 of the General Commissioners (Jurisdiction and Procedure) Regulations 1994(42);
- any appeal to the High Court under -
- section 53, 56A or 100C(4) of the Taxes Management Act 1970(43); or
- section 222(3), 225, 249(3) or 251 of the Inheritance Tax Act 1984(44); or
- regulation 8(3) or 10 of the Stamp Duty Reserve Tax Regulations 1986(45);
- any application for permission to appeal under the said section 222(3) or the said regulation 8(3); and
- proceedings to which the provisions of section 56A of the Taxes Management Act 1970(46) apply under any enactment or regulation,