
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.
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.
Dated 22nd July 1994
Mackay of Clashfern , C.
