Article 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”.
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”.