Article 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^f1;”;

(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”.

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