{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2001/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2001/article-3.json",
  "legislation": "uksi/2001/3073",
  "legislation_title": "The Value Added Tax Tribunals (Amendment) Rules 2001",
  "legislation_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2001",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "In rule 2—\n(a) after the definition of “the 1996 Act” insert—\n““the 2000 Act” means the Finance Act 2000;”;\n(b) at the end of the definition of “appellant” insert—\n“or paragraph 122 of Schedule 6 to the 2000 Act”;\n(c) in the definition of “evasion penalty appeal” after the words “the 1996 Act” insert—\n“or paragraph 98 of Schedule 6 to the 2000 Act”;\n(d) at the end of the definition of “mitigation appeal” insert—\n“or paragraph 104 of Schedule 6 to the 2000 Act”; and\n(e) at the end of the definition of “reasonable excuse appeal” insert—\n“or any of paragraphs 41(4), 55(5), 90(4), 100(4), 101(4), 114(4), 124(4), 125(7), 127(5) of Schedule 6 to the 2000 Act”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2000 c. 17."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3073/article/3",
    "retrieved_at": "2026-10-29T07:29:04.854414+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."
}