# The Value Added Tax Tribunals (Amendment) Rules 2001, Note: Explanatory note


(This note is not part of the Rules)
These Rules amend the Value Added Tax Tribunals Rules 1986 (S.I. 1986/590) to provide for a new jurisdiction, covering appeals relating to the climate change levy, to be given to the VAT and duties tribunals by the Finance Act 2000 (c. 17).

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