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28.—(1) An appeal lies on a point of law arising from a decision of the tribunal.
(2) An appeal under this regulation may be made only—
(a)to the appropriate court;
(b)with permission and in accordance with the requirements of the tribunal rules; and
(c)at the instance of a party or at the instance of a person who has a sufficient interest in the matter.
(3) In paragraph (2)—
“the appropriate court” means—
in relation to proceedings before a tribunal in England and Wales, the Court of Appeal;
in relation to proceedings before a tribunal in Scotland, the Court of Session;
in relation to proceedings before a tribunal in Northern Ireland, the Court of Appeal in Northern Ireland;
“party”, in relation to a decision, means a person who was a party to the proceedings in which the decision was made; and
“permission” means permission of the tribunal in question or of the appropriate court.
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