> ### CIVIL PROCEDURE RULES

> ### SCHEDULE 1 - RSC RULES

> |  | ### RSC ORDER 91 ### REVENUE PROCEEDINGS

> ### ASSIGNMENT TO CHANCERY DIVISION, ETC.

> Rule 1 | The following proceedings, namely -
> |  | any case stated for the opinion of the High Court under - section 13 and 13B(39) of the Stamp Act 1891(40) or section 705A of the Income and Corporation Taxes Act 1988(41); or regulation 22 of the General Commissioners (Jurisdiction and Procedure) Regulations 1994(42); (The relevant practice direction makes further provision for the assignment of case stated) any appeal to the High Court under - section 53, 56A or 100C(4) of the Taxes Management Act 1970(43); or section 222(3), 225, 249(3) or 251 of the Inheritance Tax Act 1984(44); or regulation 8(3) or 10 of the Stamp Duty Reserve Tax Regulations 1986(45); any application for permission to appeal under the said section 222(3) or the said regulation 8(3); and proceedings to which the provisions of section 56A of the Taxes Management Act 1970(46) apply under any enactment or regulation, shall be assigned to the Chancery Division and heard and determined by a single judge.

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