- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
(This note is not part of the Rules)
These Rules make amendments to the Value Added Tax Tribunals Rules 1986 (S.I. 1986/590).
Rule 2(2)(a) replaces the definition of “appellant”. This change will ensure that the definition of appellant in the 1986 Rules does not need to be amended every time a new right of appeal to a VAT and duties tribunal is established by any enactment.
Rule 2(2)(b) is a consequential amendment in relation to a change of name.
Rules 2(3) and (4) amend rules 4(3) (dealing with times for appealing) and 20(1A) (disclosure, inspection and production of documents) of the 1986 Rules to take account of the amendment made to the Tobacco Products Duty Act 1979 (c.7) by section 2(1) of the Finance Act 2006 (c.25) and the commencement of the Control of Cash (Penalties) Regulations 2007.
Section 2(1) of the 2006 Act inserts provisions into the 1979 Act that place a legal duty on tobacco manufacturers not to facilitate smuggling and impose penalties on manufacturers who fail to comply with that duty. The new section 7C(3)(d) specifies when a penalty notice will be deemed to have been confirmed by a Commissioner following a request by a manufacturer for that penalty notice to be reviewed.
The Control of Cash (Penalties) Regulations 2007 give effect to Community Regulation 1889/2005. The 2007 Regulations provide for penalties for failing to declare movements of cash, as required under article 3 of the Community Regulation, and for an appeal against the imposition of those penalties.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: