{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1997/article-4",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1997/article-4.json",
  "legislation": "uksi/1997/255",
  "legislation_title": "The Value Added Tax Tribunals (Amendment) Rules 1997",
  "legislation_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1997",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": null,
  "text": "In rule 2—\n(a) after the definition of the 1985 Act there shall be inserted—\n““the 1994 Act” means the Finance Act 1994;\n“the 1996 Act” means the Finance Act 1996;”;\n(b) in the definition of “appellant”, for “the Finance Act 1994” there shall be substituted “the 1994 Act or section 55 of the 1996 Act”;\n(c) in the definition of “chairman”, for the number “8” there shall be substituted “12”;\n(d) in the definition of “date of notification”, after “or” there shall be inserted “a”;\n(e) in the definition of “evasion penalty appeal”, for “, the Finance Act 1994” there shall be substituted “the 1994 Act or paragraph 18 or 19 of Schedule 5 to the 1996 Act”;\n(f) in the definition of “mitigation appeal”, for “on the grounds” to the end there shall be substituted—\n“on grounds confined to those set out in section 13(4) of the 1985 Act (in respect of penalties imposed before 27th July 1993), or with respect to the amount of a penalty or (as the case may be) interest solely under section 70 of the Act, section 8(4) of or paragraph 13 of Schedule 7 to the 1994 Act or paragraph 25 or 28 of Schedule 5 to the 1996 Act;”;\n(g) in the definition of “the President”, for “duties” there shall be substituted “Duties”;\n(h) in the definition of “reasonable excuse appeal”—\n(i) for “the liability to or the amount of a” there shall be substituted “any liability to or the amount of any”;\n(ii) for “65” there shall be substituted “65(3)”;\n(iii) for “66” there shall be substituted “66(7)”;\n(iv) for the words from “sections 9” to the end there shall be substituted “section 10(4) or 11(4) of or any of paragraphs 14(3), 15(5), 16(4), 17(3), 18(2) or 19(4) of Schedule 7 to the 1994 Act;”;\n(i) in the definition of “Vice-President”, for “VAT and duties tribunals” there shall be substituted “the VAT and Duties Tribunals”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 9."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1996 c. 8."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/255/article/4",
    "retrieved_at": "2026-10-29T12:26:19.308595+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."
}