{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1991/note",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1991/note.json",
  "legislation": "uksi/1991/186",
  "legislation_title": "The Value Added Tax Tribunals (Amendment) Rules 1991",
  "legislation_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1991",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Rules)\nThese Rules amend the Value Added Tax Tribunals Rules 1986.\nThe changes are:—\n(1) an amendment of the definition of a “reasonable excuse appeal” to include liability to a penalty and appeals on “reasonable excuse” grounds under sections 13A and 14A of the Finance Act 1985, inserted by the Finance Act 1989 (c. 26) and the Finance Act 1988 (c. 39) respectively;\n(2) a definition of a hardship direction;\n(3) clarification of the procedure for authorising persons to perform the duties of the Registrar in Scotland;\n(4) an amendment to make the time limits for service of a list of documents consistent with service of a statement of case and an amendment to the date from which time limits are calculated, by relating them to the date of notification rather than the date of service;\n(5) deletion of a provision purporting to enable the tribunals to impose penalties;\n(6) a provision enabling affidavits and depositions made in other proceedings to be used as evidence before the tribunals, under the direction of the tribunals if their use is opposed;\n(7) clarification of the procedure for the service of summonses on individuals and bodies corporate;\n(8) clarification of the tribunals' powers to direct that an award of costs be taxed;\n(9) an exception (limited to mitigation appeals and reasonable excuse appeals, and then only when the parties consent) to the requirement that all tribunal decisions on the hearing of appeals must be recorded in writing;\n(10) a provision to enable documents to be sent to a party or other person by facsimile transmission or by post.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/186/note",
    "retrieved_at": "2026-10-29T14:52:14.896015+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}