The Value Added Tax Tribunals (Amendment) Rules 2007

• Citation: S.I. 2007/2351
• Sections: 2

Section 1

These Rules may be cited as the Value Added Tax Tribunals (Amendment) Rules 2007 and shall come into force on 17th September 2007.

Section 2

(1) The Value Added Tax Tribunals Rules 1986 are amended as follows.

(2) In rule 2 (interpretation)—

(a) for the definition of “appellant” substitute—

“appellant” means a person who, being entitled to do so under any enactment for the time being in force, brings an appeal to a VAT and duties tribunal;

(b) in the definition of “the Commissioners” for “of Customs and Excise” substitute “for Revenue and Customs”.

(3) In rule 4 (time for appealing), in paragraph (3)—

(a) after “under” insert “ section 7C(3)(d) of the Tobacco Products Duty Act 1979 ,”; and

(b) for “or regulation 11(4) of the Export (Penalty) Regulations” substitute “regulation 11(4) of the Export (Penalty) Regulations, or regulation 4(5) of the Control of Cash (Penalties) Regulations 2007 ”.

(4) In rule 20 (disclosure, inspection and production of documents), in paragraph (1A) after “Export (Penalty) Regulations” insert “ or regulation 4(5) of the Control of Cash (Penalties) Regulations 2007”.