The Value Added Tax Tribunals (Amendment) Rules 2004

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.