{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2003/note",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2003/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Rules)\nThese 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).\nThey also make minor amendments relating to the assessment of costs and the electronic service of documents.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2757/note",
    "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."
}