Statutory Instruments
2007 No. 2351
VALUE ADDED TAX
The Value Added Tax Tribunals (Amendment) Rules 2007
Made
8th August 2007
Laid before Parliament
10th August 2007
Coming into force
17th September 2007
The Lord Chancellor makes the following Rules, in exercise of the powers conferred by paragraph 9 of Schedule 12 to the Value Added Tax Act 1994( 1 ), after consultation with the Scottish Ministers in accordance with that paragraph, and after consultation with the Council on Tribunals in accordance with section 8 of the Tribunals and Inquiries Act 1992( 2 ).
1. These Rules may be cited as the Value Added Tax Tribunals (Amendment) Rules 2007 and shall come into force on 17th September 2007.
2. —(1) The Value Added Tax Tribunals Rules 1986( 3 ) 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 ( 4 ),”; 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 ( 5 )”.
(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 ”.
Signed by authority of the Lord Chancellor
Bridget Prentice
Parliamentary Under-Secretary of State
Ministry of Justice
8th August 2007
1994 c.23 . The functions of the Lord Advocate under paragraph 9 of Schedule 12 were transferred to the Secretary of State by the Transfer of Functions (Lord Advocate and Secretary of State) Order 1999 ( S.I. 1999/678 ), article 2(1) and the Schedule. Those functions are now exercisable by the Scottish Ministers by virtue of the Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc ) Order 1999 ( S.I. 1999/1750 ), article 2 and Schedule 1. By virtue of paragraph 1(2) of Schedule 12 to the 1994 Act, references in Schedule 12 to value added tax (or VAT) tribunals are construed as references to value added tax (or VAT) and duties tribunals.
S.I. 1986/590 ; relevant amending instruments are S.I. 1994/2617 , 1997/255 , 2001/3073 , 2002/2851 , 2003/2757 and 2004/1032 .
1979 c.7 as inserted by section 2(1) of the Finance Act 2006 c. 25 .