Article 2

(1)

The Value Added Tax Tribunals Rules 1986^f1 are amended as follows.

(2)

In rule 2 (interpretation)—

(a)

for the definition of “appellant” substitute—

““appellant” means a person who, being entitled to do so under any enactment for the time being in force, brings an appeal to a VAT and duties tribunal;”; and

(b)

in the definition of “the Commissioners” for “of Customs and Excise” substitute “for Revenue and Customs”.

(3)

In rule 4 (time for appealing), in paragraph (3)—

(a)

after “under” insert “ section 7C(3)(d) of the Tobacco Products Duty Act 1979^f2,”; and

(b)

for “or regulation 11(4) of the Export (Penalty) Regulations” substitute “regulation 11(4) of the Export (Penalty) Regulations, or regulation 4(5) of the Control of Cash (Penalties) Regulations 2007^f3”.

(4)

In rule 20 (disclosure, inspection and production of documents), in paragraph (1A) after “Export (Penalty) Regulations” insert “ or regulation 4(5) of the Control of Cash (Penalties) Regulations 2007”.

Annotations

Footnotes

f1: S.I. 1986/590; relevant amending instruments are S.I. 1994/2617, 1997/255, 2001/3073, 2002/2851, 2003/2757 and 2004/1032.
f2: 1979 c.7 as inserted by section 2(1) of the Finance Act 2006 c. 25.
f3: S.I. 2007/1509.