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4 See S.I. 1949 No. 1836 under which s.14 was extended to Northern Ireland in relation to His Majesty's Government in the United Kingdom; but with the following wording, as later amended by 1972 s.55(1) and 1975 Sch. 12 para. 9, substituted by Art. 7: "14. Subject to and in accordance with rules of Court, the Crown may apply in a summary manner to the High Court - * * * * (c) for the payment of tax under the enactments relating to value added tax and [inheritance tax (a)]; and (d) for the delivery of any accounts, the production of any books, or the furnishing of any information, require to be delivered, produced or furnished under the enactments relating to value added tax and [inheritance tax(a)]."
(a) By virtue of Art. 3(2), "High Court" in the substituted s.14 means the High Court of Justice in Northern Ireland.
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