The Value Added Tax Tribunals (Amendment) Rules 2001

• Citation: S.I. 2001/3073
• Sections: 6

Section 1

These Rules may be cited as the Value Added Tax Tribunals (Amendment) Rules 2001 and shall come into force on 1st October 2001.

Section 2

In these Rules, a rule referred to by number alone means the rule so numbered in the Value Added Tax Tribunals Rules 1986 .

Section 3

In rule 2—

(a) after the definition of “the 1996 Act” insert—

“the 2000 Act ” means the Finance Act 2000 ;

(b) at the end of the definition of “appellant” insert—

or paragraph 122 of Schedule 6 to the 2000 Act

(c) in the definition of “evasion penalty appeal” after the words “the 1996 Act” insert—

or paragraph 98 of Schedule 6 to the 2000 Act

(d) at the end of the definition of “mitigation appeal” insert—

or paragraph 104 of Schedule 6 to the 2000 Act

(e) at the end of the definition of “reasonable excuse appeal” insert—

or any of paragraphs 41(4), 55(5), 90(4), 100(4), 101(4), 114(4), 124(4), 125(7), 127(5) of Schedule 6 to the 2000 Act

Section 4

In rule 16(2) after “the 1996 Act” insert—

or under paragraph 123(4) of Schedule 6 to the 2000 Act

Section 5

In rule 19(3A) after “the 1996 Act” insert—

or paragraph 99 of Schedule 6 to the 2000 Act

Section 6

In rule 20(1)(A) after “the 1996 Act” insert—

or paragraph 121 of Schedule 6 to the 2000 Act