4 Power of judges to act in cases relating to rates and taxes.S
(1)A judge of the Court shall not be incapable of acting as such in any proceedings by reason of being, as one of a class of ratepayers, taxpayers or persons of any other description, liable in common with others to pay, or contribute to, or benefit from, any rate or tax which may be increased, reduced or in any way affected by those proceedings.
(2)In this section “rate or tax” means any rate, tax, duty or assessment, whether public, general or local, and includes—
(a)any fund formed from the proceeds of any such rate, tax, duty or assessment; and
(b)any fund applicable for purposes the same as, or similar to, those for which the proceeds of any such rate, tax, duty or assessment are or might be applied.