Part I Customs and Excise

C1C2Chapter II Appeals and Penalties

Annotations:
Modifications etc. (not altering text)
C1

Pt. 1 Chapter 2 (ss. 7-19) applied (17.3.2000) by S.I. 2000/426, art. 5

VAT and duties tribunals

I17VAT and duties tribunals.

F11

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F12

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3

In the following provisions of this Chapter references to an appeal tribunal are references to a VAT and duties tribunal.

4

Sections F285 and 87 of the Value Added Tax Act 1994 (settling of appeals by agreement and enforcement of decisions of tribunal) shall have effect as if—

a

the references to section F383 of that Act included references to this Chapter; and

b

references to value added tax included references to any relevant duty.

5

Without prejudice to the generality of the power conferred by paragraph 9 of Schedule F412 to the Value Added Tax Act 1994 (rules of procedure for tribunals), rules under that paragraph may provide for costs awarded against an appellant on an appeal by virtue of this Chapter to be recoverable, and for any directly applicable Community legislation relating to any relevant duty or any enactment so relating to apply, as if the amount awarded were an amount of duty which the appellant is required to pay.

6

In Part I of Schedule 1 to the M1Tribunals and Inquiries Act 1992 (tribunals under direct supervision of Council on Tribunals), for the entry beginning “Value added tax” there shall be substituted the following entry—

VAT and duties

44. VAT and duties tribunals for England and Wales and for Northern Ireland, constituted in accordance with Schedule 8 to the Value Added Tax Act 1983 (c. 55).

7

In Part II of Schedule 1 to that Act of 1992 (tribunals under supervision of Scottish Committee of the Council), for the entry beginning “Value added tax” there shall be substituted the following entry—

VAT and duties

63. VAT and duties tribunals for Scotland constituted in accordance with Schedule 8 to the Value Added Tax Act 1983 (c. 55).