Article 1 Citation, commencement and interpretation

(1)

These Rules may be cited as the Value Added Tax Tribunals (Amendment) Rules 2003 and shall come into force on 1st December 2003.

(2)

In these Rules a rule referred to by number alone means the rule so numbered in the Value Added Tax Tribunals Rules 1986^f1.

Annotations

f1: S.I. 1986/590; relevant amending instruments are S.I. 1991/186, 1994/2617, 1997/255, 2001/3073 and 2002/2851.