{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2003/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2003/article-2.json",
  "legislation": "uksi/2003/2757",
  "legislation_title": "The Value Added Tax Tribunals (Amendment) Rules 2003",
  "legislation_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2003",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendments to Value Added Tax Tribunals Rules 1986",
  "text": "In rule 2 (definitions)—\n(a) after the definition of “the 2001 Act” insert—\n“the 2003 Act” means the Finance Act 2003;\n(b) in the definition of “appellant”, after “2001 Act” insert “or section 36 of the 2003 Act”;\n(c) in the definition of “evasion penalty appeal”, after “2001 Act” insert “, or section 25 or 28 of the 2003 Act,”;\n(d) in the definition of “mitigation appeal”, after “2001 Act” insert “or section 29 of the 2003 Act”;\n(e) in the definition of “reasonable excuse appeal”—\n(i) for “section 10(4)” substitute “section 10(1);\n(ii) after “2001 Act” insert “or section 27 of the 2003 Act”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 14."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The reference is to the Finance Act 1994 (c. 9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2757/article/2",
    "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."
}