# The Value Added Tax Tribunals (Amendment) Rules 1994, Note: Explanatory note


(This note is not part of the Rules)
These Rules amend the Value Added Tax Tribunals Rules 1986 to provide for the new jurisdiction to be given to these tribunals, now to be known as the Value Added Tax and duties Tribunals, by the Finance Act 1994. The new jurisdiction covers appeals in relation to insurance premium tax, customs duties, agricultural levies and excise duties.
The Rules also make some minor amendments to the existing procedure and prescribe the period within which an application may be made to a tribunal for a certificate under Article 2(b) of the Value Added Tax Tribunals Appeals (Northern Ireland) Order 1994 (S.I. 19941978). That Order allows appeals from a VAT and duties tribunal in Northern Ireland to be made direct to the Court of Appeal instead of to the High Court in prescribed circumstances.

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Source: https://www.legislation.gov.uk/uksi/1994/2617/note (the official version)
Page: https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1994/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.