Article 4 Amendments to the Value Added Tax Tribunals Rules 1986

In rule 4—

(a)

in paragraph (1)—

(i)

for “paragraph (2)”, substitute “paragraphs (2) and (3)”; and

(ii)

omit “and any direction made under rule 19”; and

(b)

after paragraph (2), insert—

“(3)

Where a decision is deemed to have been confirmed by the Commissioners under section 15(2) of the 1994 Act^f1, section 54(8) of the 1996 Act^f2, paragraph 121(8) of Schedule 6 to the 2000 Act^f3 or section 40(8) of the 2001 Act, a notice of appeal shall be served at the appropriate tribunal centre before the expiration of 75 days after the day on which the review was required.”.

Annotations

Footnotes

f1: Finance Act 1994 (c. 9).
f2: Finance Act 1996 (c. 8).
f3: Finance Act 2000 (c. 17).