In this order ‘the Act’ means the Local Government Finance Act 1982^Acts and a section referred to by number means the section so numbered in that Act.

Any application for a declaration under section 19(1) of the Act that an item of account is contrary to law shall be made by claim form.

The claim form shall be served on the body to whose accounts the application relates and on any person against whom an order is sought under section 19(2).

Not later than 7 days after filing the claim form in the Crown Office the applicant shall file in that office a witness statement or affidavit stating the facts on which he intends to rely at the hearing of the application.

The claim shall be entered for hearing within 6 weeks after the claim form has been filed in the Crown Office but, unless the court otherwise directs, the application shall not be heard sooner than 28 days after service of the claim form.

Any proceedings in which the jurisdiction conferred on the High Court by section 19 or section 20 of the Act is invoked shall be assigned to the Queen’s Bench Division and be heard by a single judge, unless the court directs that the matter shall be heard by a Divisional Court; and the court may, at any stage direct that any officer or member of the body to whose accounts the application of appeal relates be joined as a respondent.

Except insofar as the court directs that the evidence on any such application or appeal shall be given orally, it shall be given by witness statement or affidavit.

The applicant or appellant must forthwith after filing any witness statement or affidavit under rule 2(3) or 3(3) serve a copy thereof on every respondent and any person intending to oppose the application or appeal must, not less than 4 days before the hearing, serve on the applicant or appellant a copy of any witness statement or affidavit filed by him in opposition.

Except by permission of the court, no witness statement or affidavit may be used at the hearing unless a copy thereof was served in accordance with paragraph (3).