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Paragraph 9 C1C2

United Kingdom

The Commissioners may make rules with respect to the procedure to be followed on appeals to F1and in other proceedings beforevalue added tax tribunals and such rules may include provisions—

(a)

for limiting the time within which appeals may be brought;

(b)

for enabling hearings to be held in private in such circumstances as may be determined by or under the rules;

(c)

for parties to proceedings to be represented by such persons as may be determined by or under the rules;

(d)

for requiring persons to attend to give evidence F2;

F3(dd)

for discovery and for requiring persons to produce documents

(e)

for the payment of expenses and allowances to persons attending as witnesses F4or producing documents;

(f)

for the award and recovery of costs; and

(g)

for authorising the administration of oaths to witnesses.

Annotations

Textual amendments

F1

Words inserted by Finance Act 1985 (c. 54, SIF 40:2), s. 27(2)(a)

F2

Words repealed by Finance Act 1985 (c. 54, SIF 40:2), s. 27(2)(b)

F3

Sch. 8 para. 9(dd) inserted by Finance Act 1985 (c. 54, SIF 40:2), s. 27(2)(c)

F4

Words added by Finance Act 1985 (c. 54, SIF 40:2), s. 27(2)(d)

Modifications

C1

Sch. 8 para. 9 amended (transfer of functions) by Finance Act 1985 (c. 54, SIF 40:2), s. 27(3) and by Finance Act 1986 (c. 41, SIF 40:2), s. 14(7)

C2

Sch. 8 para. 9 extended (1.7.1994) by 1994 c. 9, s. 7(5) (with s. 19(3)); S.I. 1994/1690, art. 2

Notes on the whole Act

Textual amendments

F1

Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)