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41.25.—(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 53(2) of the Taxes Management Act 1970(1) (appeals from General or Special Commissioners in relation to penalties);
(b)section 100B(3) or 100C(4) of that Act(2) (appeals from General or Special Commissioners in relation to penalties); and
(c)section 249(3) or 251(2) of the Inheritance Tax Act 1984 (appeals from Special Commissioners in relation to penalties).
(2) Part III (appeals in Form 41.19) shall apply to an appeal to which paragraph (1) applies.
Section 53 of the Act of 1970 was amended by the Finance Act 1972 (c. 41), section 129 and by the Finance Act 1989, section 168(3)(b) and Schedule 17, Part VIII.
Sections 100B and 100C of the Act of 1970 were inserted by the Finance Act 1989, section 167.
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