{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2007/note",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2007/note.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": "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).\nRule 2(2)(a) replaces the definition of “appellant”. This change will ensure that the definition of appellant in the 1986 Rules does not need to be amended every time a new right of appeal to a VAT and duties tribunal is established by any enactment.\nRule 2(2)(b) is a consequential amendment in relation to a change of name.\nRules 2(3) and (4) amend rules 4(3) (dealing with times for appealing) and 20(1A) (disclosure, inspection and production of documents) of the 1986 Rules to take account of the amendment made to the Tobacco Products Duty Act 1979 (c.7) by section 2(1) of the Finance Act 2006 (c.25) and the commencement of the Control of Cash (Penalties) Regulations 2007.\nSection 2(1) of the 2006 Act inserts provisions into the 1979 Act that place a legal duty on tobacco manufacturers not to facilitate smuggling and impose penalties on manufacturers who fail to comply with that duty. The new section 7C(3)(d) specifies when a penalty notice will be deemed to have been confirmed by a Commissioner following a request by a manufacturer for that penalty notice to be reviewed.\nThe Control of Cash (Penalties) Regulations 2007 give effect to Community Regulation 1889/2005. The 2007 Regulations provide for penalties for failing to declare movements of cash, as required under article 3 of the Community Regulation, and for an appeal against the imposition of those penalties.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2351/note",
    "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."
}