{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2002/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2002/article-3.json",
  "legislation": "uksi/2002/2851",
  "legislation_title": "The Value Added Tax Tribunals (Amendment) Rules 2002",
  "legislation_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2002",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Amendments to the Value Added Tax Tribunals Rules 1986",
  "text": "In rule 2—\n(a) after the definition of “the 2000 Act”, insert—\n““the 2001 Act” means the Finance Act 2001;”;\n(b) at the end of the definition of “appellant”, insert “or section 41 of the 2001 Act”;\n(c) in the definition of “evasion penalty appeal”—\n(i) after “paragraph 98”, insert “or 99”; and\n(ii) after “the 2000 Act”, insert “or paragraph 7 or 8 of Schedule 6 to the 2001 Act”;\n(d) at the end of the definition of “mitigation appeal”, insert “or section 46(1) of the 2001 Act”; and\n(e) at the end of the definition of “reasonable excuse appeal”, insert “or section 25(4) or 33(4) of or any of paragraphs 1(5) of Schedule 4, 15(4) of Schedule 5, 9(4) of Schedule 6, 1(4)(a) or (b), 2(7) or 4(5)(a) or (b) of Schedule 7 to the 2001 Act”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2001 c. 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2851/article/3",
    "retrieved_at": "2026-10-29T06:39:53.687284+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."
}