138.    Notice of appeal to Supreme Court of Appeal against tax court decision

 

(1)     If a person has-

 

(a)     appealed to the Supreme Court of Appeal from a court established under section 118(5);

 

(b)     been granted leave to appeal to the Supreme Court of Appeal under section 135; or

 

(c)     successfully petitioned to the Supreme Court of Appeal for leave to appeal,

 

the appeal which a party must note against a decision given in the relevant case must be noted to that Court.

 

(2)     If the notice of intention to appeal was noted to the High Court or leave to appeal to the Supreme Court of Appeal has been refused under section 135, the party who lodged the notice of intention to appeal must note an appeal to the appropriate Provincial Division of the High Court.

 

(3)     The notice of appeal must be lodged within the period referred to in section 137(1)(a) or within a longer period as may be allowed under the rules of the court to which the appeal is noted.

 

(4)     A notice of appeal must be in accordance with the requirements in the rules of the relevant higher court.