# The Value Added Tax Tribunals (Amendment) Rules 2001, Article 3


In rule 2—
(a) after the definition of “the 1996 Act” insert—
““the 2000 Act” means the Finance Act 2000;”;
(b) at the end of the definition of “appellant” insert—
“or paragraph 122 of Schedule 6 to the 2000 Act”;
(c) in the definition of “evasion penalty appeal” after the words “the 1996 Act” insert—
“or paragraph 98 of Schedule 6 to the 2000 Act”;
(d) at the end of the definition of “mitigation appeal” insert—
“or paragraph 104 of Schedule 6 to the 2000 Act”; and
(e) at the end of the definition of “reasonable excuse appeal” insert—
“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”.

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Source: https://www.legislation.gov.uk/uksi/2001/3073/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2001/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.