# The Value Added Tax Tribunals (Amendment) Rules 2002, 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, section 54(8) of the 1996 Act, paragraph 121(8) of Schedule 6 to the 2000 Act 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.”.

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Source: https://www.legislation.gov.uk/uksi/2002/2851/article/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2002/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.