Article 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^f1.

Annotations

f1: S.I. 1986/590; relevant amending instruments are S.I. 1991/186, 1994/2617, 1997/255, 2001/3073, 2002/2851 and 2003/2757.