The Value Added Tax Tribunals Appeals (Northern Ireland) Order 1994

• Citation: S.I. 1994/1978
• Sections: 2

Section 1

This Order may be cited as the Value Added Tax Tribunals Appeals (Northern Ireland) Order 1994 and shall come into force on 1st October 1994.

Section 2

If any party to proceedings before a VAT and duties tribunal in Northern Ireland is dissatisfied in point of law with a decision of the tribunal he may, notwithstanding section 11 of the Tribunals and Inquiries Act 1992 , appeal from the tribunal direct to the Court of Appeal if–

(a) the parties consent;

(b) the tribunal endorses its decision with a certificate that the decision involves a point of law relating wholly or mainly to the construction of an enactment, or of a statutory instrument, or of any of the Community Treaties or of any Community Instrument, which has been fully argued before it and fully considered by it; and

(c) the leave of the Court of Appeal has been obtained.