{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2004/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2004/article-2.json",
  "legislation": "uksi/2004/1032",
  "legislation_title": "The Value Added Tax Tribunals (Amendment) Rules 2004",
  "legislation_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2004",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendments to Value Added Tax Tribunals Rules 1986",
  "text": "In rule 2 (interpretation)—\n(a) in the definition of “appellant”, after “or section 36 of the 2003 Act” insert “or regulation 12 of the Export (Penalty) Regulations”;\n(b) after the definition of “evasion penalty appeal” insert—\n““the Export (Penalty) Regulations” means the Export (Penalty) Regulations 2003;”;\n(c) in the definition of “mitigation appeal”, after “or section 29 of the 2003 Act” insert “or regulation 5 of the Export (Penalty) Regulations”;\n(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”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2003/3102."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1032/article/2",
    "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."
}