{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2003",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2003.json",
  "id": "uksi/2003/2757",
  "title": "The Value Added Tax Tribunals (Amendment) Rules 2003",
  "short_title": "Value Added Tax Tribunals 2003",
  "long_title": "These Rules make amendments to the Value Added Tax Tribunals Rules 1986 (S.I. 1986/590) consequential upon section 36 of the Finance Act 2003, which provides for appeals to the Value Added Tax and Duties Tribunals in relation to civil penalties under Part 3 of the Finance Act 2003, for evasion of relevant taxes or duties (under section 25 of the Act) and contravention of relevant rules (under section 26).",
  "citation": "S.I. 2003/2757",
  "type": "uksi",
  "year": "2003",
  "number": "2757",
  "version": "current",
  "date": "2003-10-28",
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      "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2003/introduction",
      "extent": null,
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    },
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      "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2003/article-1",
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      "heading": "Amendments to Value Added Tax Tribunals Rules 1986",
      "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2003/article-2",
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      "heading": "Amendments to Value Added Tax Tribunals Rules 1986",
      "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2003/article-3",
      "extent": null,
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    },
    {
      "path": "article/4",
      "kind": "article",
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      "heading": "Amendments to Value Added Tax Tribunals Rules 1986",
      "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2003/article-4",
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      "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2003/article-5",
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      "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2003/article-6",
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      "heading": "Amendments to Value Added Tax Tribunals Rules 1986",
      "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2003/article-9",
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2003/note",
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    }
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      "date": "2008-12-04",
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      "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2003/pdf/uksi_20032757_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2003/2757/pdfs/uksi_20032757_en.pdf"
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  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": []
    },
    {
      "id": "ukpga/1992/53",
      "title": "Tribunals and Inquiries Act 1992",
      "url": "https://openlegislation.uk/tribunals-and-inquiries-act-1992",
      "provisions": []
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2003/changes.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2757",
    "retrieved_at": "2026-10-29T05:46:13.143349+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."
}