{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2004/note",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2004/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Rules)\nThese Rules make amendments to the Value Added Tax Tribunals Rules 1986 (S.I. 1986/590) consequential upon regulation 12 of the Export (Penalty) Regulations 2003 (S.I. 2003/3102), which provides for appeals to the Value Added Tax and Duties Tribunals in relation to civil penalties imposed by regulation 3 of those Regulations for contravention of a relevant export rule.\nThese Rules also rectify the omission, in the version of rule 31(2) of the Value Added Tax Tribunals Rules 1986 (S.I. 1986/590) inserted by rule 10(2) of the Value Added Tax Tribunals (Amendment) Rules 2003 (S.I. 2003/2757), of a reference to documents being received at a tribunal centre other than the appropriate one.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1032/note",
    "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."
}