# The Value Added Tax Tribunals (Amendment) Rules 2004, Note: Explanatory note


(This note is not part of the Rules)
These 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.
These 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.

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Source: https://www.legislation.gov.uk/uksi/2004/1032/note (the official version)
Page: https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2004/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.