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41.23.—(1) This rule applies to an appeal to the court as the Court of Exchequer in Scotland under any of the following provisions:–
(a)section 13(1) of the Stamp Act 1891(1) (appeal from Commissioners of Inland Revenue);
(b)section 56 of the Taxes Management Act 1970(2) (case for opinion of court from General or Special Commissioners);
(c)section 225 Inheritance Tax Act 1984(3) (case for opinion of court from Special Commissioners); and
(d)regulation 10 of the Stamp Duty Reserve Tax Regulations 1986(4) (case for opinion of court from Special Commissioners).
(2) Subject to paragraph (4), Part II (appeals by stated case etc.) shall apply to any appeal to which paragraph (1) applies.
(3) On the case being stated, signed and sent to the party requesting it, that party shall, within the period prescribed by the enactment under which the appeal is made–
(a)give written intimation to every other party that a case has been stated on his application and that he intends or does not intend, as the case may be, to proceed with the appeal; and
(b)where he intends to proceed with the appeal–
(i)endorse and sign a certificate on the case of compliance with sub-paragraph (a) above; and
(ii)lodge the case with the Deputy Principal Clerk.
(4) The following provisions of Part II shall not apply to an appeal to which this rule applies:–
rule 41.5 (applications for case),
rule 41.6 (additional questions by other parties),
rule 41.7 (consideration of application by tribunal),
rule 41.8 (procedure for ordaining tribunal to state a case),
rule 41.9 (preparation and issue of the case),
rule 41.10 (intimation of intention to proceed),
rule 41.11 (lodging of case in court).
1970 c. 9; section 56 was amended by the Finance (No.2) Act 1975 (c. 45), section 45(3), by the Finance Act 1984 (c. 43), Schedule 22, paragraph 6 and by the Finance Act 1989 (c. 26), section 156(3).
1984 c. 51; citation of the Act amended by the Finance Act 1986 (c. 41), section 100(1)(a). Section 225 was amended by the Statute Law (Repeals) Act 1986 (c. 12), Schedule 1, Part III.
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