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Explanatory note

Original text. Later amendments are not shown.

(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 the VAT and duties tribunals by the Finance Act 1996. The new jurisdiction covers appeals relating to landfill tax.

The Rules also make some minor amendments to the existing procedure and some minor improvements to the wording of the 1986 Rules.