Article 4

for “value added tax tribunals” wherever it appears there shall be substituted “VAT and duties tribunals”;

in the definition of “the Act”, for “1983” there shall be substituted “1994”;

after the definition of the Act there shall be inserted—

• ““the 1985 Act” means the Finance Act 1985^f1;”;

in the definition of the appellant, for “section 40 of the Act” there shall be substituted “section 83 of the Act or sections 16 or 60 of the Finance Act 1994^f2”;

after the definition of disputed decision there shall be inserted—

• ““evasion penalty appeal” means an appeal against an assessment to a penalty under section 60 or section 61 of the Act, or section 8 of or paragraph 12 of Schedule 7 to, the Finance Act 1994 which is not solely a mitigation appeal and any accompanying appeal by the appellant against an assessment for the amount of tax alleged to have been evaded by the same conduct as that in the appeal against the assessment to a penalty;”;

in the definition of mitigation appeal, after “section 13(4) of the Finance Act 1985” there shall be inserted “(in respect of penalties imposed before 27th July 1993), section 70 of the Act, or section 8 of or paragraph 13 of Schedule 7 to the Finance Act 1994”;

in the definition of the President, for “Value Added Tax Tribunals” there shall be substituted “the VAT and duties Tribunals”;

for the definition of reasonable excuse appeal there shall be substituted—

• ““reasonable excuse appeal” means an appeal which, according to the notice of appeal or other document received from the appellant at the appropriate tribunal centre, is against a decision of the Commissioners with respect to the liability to or the amount of a penalty or surcharge on grounds confined to those set out in sections 59(7), 62(3), 63(10), 64(5), 65, 66, 67(8), 68(4), or 69(8) of the Act or sections 9, 10 or 11 of or paragraphs 14 to 19 of Schedule 7 to, the Finance Act 1994;”;

in the definition of the Registrar, for “Lord Chancellor or, in Scotland, the Secretary of State” there shall be substituted “President”;

after the definition of the Registrar there shall be inserted—

• ““tax” in relation to an appeal or application, means any tax, duty, levy or security to which that appeal or application relates;”;

the definition of “section 13 penalty appeal” shall be omitted.