{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2007/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2007/article-2.json",
  "legislation": "uksi/2007/2351",
  "legislation_title": "The Value Added Tax Tribunals (Amendment) Rules 2007",
  "legislation_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2007",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "(1) The Value Added Tax Tribunals Rules 1986 are amended as follows.\n(2) In rule 2 (interpretation)—\n(a) for the definition of “appellant” substitute—\n““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\n(b) in the definition of “the Commissioners” for “of Customs and Excise” substitute “for Revenue and Customs”.\n(3) In rule 4 (time for appealing), in paragraph (3)—\n(a) after “under” insert “ section 7C(3)(d) of the Tobacco Products Duty Act 1979,”; and\n(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”.\n(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”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1986/590; relevant amending instruments are S.I. 1994/2617, 1997/255, 2001/3073, 2002/2851, 2003/2757 and 2004/1032."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1979 c.7 as inserted by section 2(1) of the Finance Act 2006 c. 25."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.I. 2007/1509."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2351/article/2",
    "retrieved_at": "2026-10-29T03:45:25.022189+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."
}