Amendments to Value Added Tax Tribunals Rules 1986
2. In rule 2 (interpretation)—
(a)in the definition of “appellant”, after “or section 36 of the 2003 Act” insert “or regulation 12 of the Export (Penalty) Regulations”;
(b)after the definition of “evasion penalty appeal” insert—
““the Export (Penalty) Regulations” means the Export (Penalty) Regulations 2003(1);”;
(c)in the definition of “mitigation appeal”, after “or section 29 of the 2003 Act” insert “or regulation 5 of the Export (Penalty) Regulations”;
(d)in the definition of “reasonable excuse appeal”, after “or section 27 of the 2003 Act” insert “or regulation 4 of the Export (Penalty) Regulations”.
(1)
S.I. 2003/3102.