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Explanatory note

Original text. Later amendments are not shown.

(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 aggregates levy, given to the VAT and duties tribunals by the Finance Act 2001 (c. 9).

In addition the opportunity has been taken to correct an anomaly and provide a time limit for the filing of a notice of appeal where the Commissioners have failed to review a decision within the time required by the relevant statute. Specific reference to rule 19 has been omitted from Article 4 as that rule is of general application.