The Civil Procedure Rules 1998

Enforcement of decisions of Value Added Tax Tribunals

Rule 14—(1) An application under section 29 of the Finance Act 1985(1) for registration of a decision of a Value Added Tax Tribunal on an appeal under section 83 of the Value Added Tax Act 1994(2) shall be made by a request in writing to the head clerk of the Crown Office—

(a) exhibiting the decision or a duly authenticated copy thereof;

(b) stating, so far as is known to the witness, the name and occupation and the usual or last known address or place of business of the person against whom it is sought to enforce the decision; and

(c) stating, to the best of the information and belief of the witness, the amount which as a result of the decision is, or is recoverable as, tax from such person at the date of the application and the amount then remaining unpaid of any costs awarded to the Commissioners of Customs and Excise by the decision.

(2) Notice of the registration of a decision must be served on the person against whom it is sought to enforce the decision by delivering it to him personally or by sending it to him at his usual or last known address or place of business or in such manner as the Court may direct.

(3) There shall be kept in the Central Office under the direction of the Senior Master a register of the decisions registered under section 29 of the Finance Act 1985, and there shall be included in the register particulars of any execution issued on a decision so registered.

(1)

1985 c. 54.

(2)

1994 c. 23.