# The Value Added Tax Tribunals (Amendment) Rules 2004

S.I. 2004/1032 · made 26 March 2004

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.

Made under: Value Added Tax Act 1994 (Schedule 12 paragraph 9); Tribunals and Inquiries Act 1992

PDFs: Printed copy https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2004/pdf/uksi_20041032_en.pdf

## Introductory text

VALUE ADDED TAX
Made 26th March 2004
Laid before Parliament 6th April 2004
Coming into force 4th May 2004
The Lord Chancellor, in exercise of the powers conferred upon him by paragraph 9 of Schedule 12 to the Value Added Tax Act 1994, after consultation with the Scottish Ministers, and with the Council on Tribunals in accordance with section 8 of the Tribunals and Inquiries Act 1992, makes the following Rules:

## 1 Citation, commencement and interpretation

(1) These Rules may be cited as the Value Added Tax Tribunals (Amendment) Rules 2004 and shall come into force on 4th May 2004.
(2) In these Rules a rule referred to by number alone means the rule so numbered in the Value Added Tax Tribunals Rules 1986.

## 2 Amendments to Value Added Tax Tribunals Rules 1986

In rule 2 (interpretation)—
(a) in the definition of “appellant”, after “or section 36 of the 2003 Act” insert “or regulation 12 of the Export (Penalty) Regulations”;
(b) after the definition of “evasion penalty appeal” insert—
““the Export (Penalty) Regulations” means the Export (Penalty) Regulations 2003;”;
(c) in the definition of “mitigation appeal”, after “or section 29 of the 2003 Act” insert “or regulation 5 of the Export (Penalty) Regulations”;
(d) in the definition of “reasonable excuse appeal”, after “or section 27 of the 2003 Act” insert “or regulation 4 of the Export (Penalty) Regulations”.

## 3 Amendments to Value Added Tax Tribunals Rules 1986

In rule 4(3) (time for appealing), for “or section 35(4) of the 2003 Act” substitute “, section 35(4) of the 2003 Act or regulation 11(4) of the Export (Penalty) Regulations”.

## 4 Amendments to Value Added Tax Tribunals Rules 1986

In rule 8A (further provision about statement of case), after “section 30(1) of the 2003 Act” insert “or regulation 6 (1) of the Export (Penalty) Regulations”.

## 5 Amendments to Value Added Tax Tribunals Rules 1986

In rule 20(1A) (disclosure, inspection and production of documents), after “or section 33 of the 2003 Act” insert “or regulation 9 of the Export (Penalty) Regulations”.

## 6 Amendments to Value Added Tax Tribunals Rules 1986

In rule 31(2), after “which produces a text of the document)” insert “handed in or received at a tribunal centre other than the appropriate tribunal centre”.

## Signature

Signed by authority of the Lord Chancellor
Filkin
Parliamentary Under Secretary of State,
Department for Constitutional Affairs
26th March 2004

## Explanatory note

(This note is not part of the Rules)
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.
These Rules also rectify the omission, in the version of rule 31(2) of the Value Added Tax Tribunals Rules 1986 (S.I. 1986/590) inserted by rule 10(2) of the Value Added Tax Tribunals (Amendment) Rules 2003 (S.I. 2003/2757), of a reference to documents being received at a tribunal centre other than the appropriate one.

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Source: https://www.legislation.gov.uk/uksi/2004/1032 (the official version)
Page: https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2004
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.