{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2004",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2004.json",
  "id": "uksi/2004/1032",
  "title": "The Value Added Tax Tribunals (Amendment) Rules 2004",
  "short_title": "Value Added Tax Tribunals 2004",
  "long_title": "These Rules make amendments to the Value Added Tax Tribunals Rules 1986 (S.I. 1986/590) consequential upon regulation 12 of the Export (Penalty) Regulations 2003 (S.I. 2003/3102), which provides for appeals to the Value Added Tax and Duties Tribunals in relation to civil penalties imposed by regulation 3 of those Regulations for contravention of a relevant export rule.",
  "citation": "S.I. 2004/1032",
  "type": "uksi",
  "year": "2004",
  "number": "1032",
  "version": "current",
  "date": "2004-03-26",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2004/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2004/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Amendments to Value Added Tax Tribunals Rules 1986",
      "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2004/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Amendments to Value Added Tax Tribunals Rules 1986",
      "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2004/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Amendments to Value Added Tax Tribunals Rules 1986",
      "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2004/article-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Amendments to Value Added Tax Tribunals Rules 1986",
      "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2004/article-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Amendments to Value Added Tax Tribunals Rules 1986",
      "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2004/article-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2004/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2004/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-12-05",
      "size": null,
      "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2004/pdf/uksi_20041032_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2004/1032/pdfs/uksi_20041032_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": []
    },
    {
      "id": "ukpga/1992/53",
      "title": "Tribunals and Inquiries Act 1992",
      "url": "https://openlegislation.uk/tribunals-and-inquiries-act-1992",
      "provisions": []
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2004/changes.json",
  "changes_made_by": 6,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2004/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2004/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1032",
    "retrieved_at": "2026-10-29T05:28:01.396500+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."
}