49Appeals on point of law etc
(1)An appeal lies—
(a)on a point of law arising from a decision of an appeal tribunal, or
(b)from any decision of an appeal tribunal as to the amount of a penalty.
(2)An appeal under this section may be made only—
(a)to the appropriate court;
(b)with leave; and
(c)at the instance of a party or at the instance of a person who has a sufficient interest in the matter.
(3)Rules under section 48 may make provision for regulating or prescribing any matters incidental to or consequential upon an appeal under this section.
(4)In subsection (2)—
“the appropriate court” means—
(a)in relation to proceedings before a tribunal in England and Wales, the Court of Appeal;
(b)in relation to proceedings before a tribunal in Scotland, the Court of Session;
(c)in relation to proceedings before a tribunal in Northern Ireland, the Court of Appeal in Northern Ireland;
“leave” means leave of the tribunal in question or of the appropriate court; and
“party”, in relation to a decision, means a person who was a party to the proceedings in which the decision was made.