COMMUNIQUE
The
Revenue Tribunal Act 2025 has been amended by section 29(5A) of the Civil
Appeal Act 2025 as follows:
“(5A)
The Revenue Tribunal Act 2025 is amended by repealing section 11 and replacing
it by the following section –
11.
Appeal to Supreme Court
(1) An aggrieved party who
intends to appeal to the Supreme Court shall, not later than 21 days after the
date of the final decision of the Tribunal, give written notice of appeal to
the Secretary to the Tribunal.
(2) An appeal under this
section shall be prosecuted in accordance with the Civil Appeal Act 2025.
(3) Notwithstanding an appeal
under this section but subject to subsection (4), any tax to be paid or
refunded shall be paid or refunded in accordance with the decision of the
Tribunal, as the case may be.
(4) Where an appeal under this
section is lodged against the determination of the Tribunal relating to a claim
under section 28(3F) of the Land (Duties and Taxes) Act, payment of the tax due
under section 28(4A)(a)(ii) of that Act shall be withheld pending final
determination of the matter.”