# The Value Added Tax Tribunals (Amendment) Rules 2004, 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;”;
(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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Source: https://www.legislation.gov.uk/uksi/2004/1032/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2004/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.