Article 2 Amendments to Value Added Tax Tribunals Rules 1986

In rule 2 (definitions)—

(a)

after the definition of “the 2001 Act” insert—

(b)

in the definition of “appellant”, after “2001 Act” insert “or section 36 of the 2003 Act”;

(c)

in the definition of “evasion penalty appeal”, after “2001 Act” insert “, or section 25 or 28 of the 2003 Act,”;

(d)

in the definition of “mitigation appeal”, after “2001 Act” insert “or section 29 of the 2003 Act”;

(e)

in the definition of “reasonable excuse appeal”—

(i)

for “section 10(4)” substitute “section 10(1)^f2;

(ii)

after “2001 Act” insert “or section 27 of the 2003 Act”.

Annotations