# The Value Added Tax Tribunals (Amendment) Rules 2003, Article 2: Amendments to Value Added Tax Tribunals Rules 1986


In rule 2 (definitions)—
(a) after the definition of “the 2001 Act” insert—
“the 2003 Act” means the Finance Act 2003;
(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);
(ii) after “2001 Act” insert “or section 27 of the 2003 Act”.

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Source: https://www.legislation.gov.uk/uksi/2003/2757/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2003/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.