Citation, commencement and interpretation

1. —(1) These Rules may be cited as the Value Added TaxTribunals (Amendment) Rules 2004 and shall come into force on 4th May 2004.

(2) In these Rules a rule referred to by number alone means the rule so numbered in the Value Added TaxTribunals Rules 1986( 3 ).

Amendments to Value Added Tax Tribunals Rules 1986

2. In rule 2 (interpretation)—

(a) in the definition of “appellant”, after “or section 36 of the 2003 Act” insert “or regulation 12 of the Export (Penalty) Regulations”;

(b) after the definition of “evasion penalty appeal” insert—

“ “the Export (Penalty) Regulations ” means the Export (Penalty) Regulations 2003 ( 4 ) ; ” ;

(c) in the definition of “mitigation appeal”, after “or section 29 of the 2003 Act” insert “or regulation 5 of the Export (Penalty) Regulations”;

(d) in the definition of “reasonable excuse appeal”, after “or section 27 of the 2003 Act” insert “or regulation 4 of the Export (Penalty) Regulations”.

3. In rule 4(3) (time for appealing), for “or section 35(4) of the 2003 Act” substitute “, section 35(4) of the 2003 Act or regulation 11(4) of the Export (Penalty) Regulations”.

4. In rule 8A (further provision about statement of case), after “section 30(1) of the 2003 Act” insert “or regulation 6 (1) of the Export (Penalty) Regulations”.

5. In rule 20(1A) (disclosure, inspection and production of documents), after “or section 33 of the 2003 Act” insert “or regulation 9 of the Export (Penalty) Regulations”.

6. In rule 31(2), after “which produces a text of the document)” insert “handed in or received at a tribunal centre other than the appropriate tribunal centre”.