
1 
These Rules may be cited as the Value Added Tax Tribunals (Amendment) Rules 2001 and shall come into force on 1st October 2001.
2 
In these Rules, a rule referred to by number alone means the rule so numbered in the Value Added Tax Tribunals Rules 1986.
3 
In rule 2—
(a) after the definition of “the 1996 Act” insert—“
 “the 2000 Act” means the Finance Act 2000;”;
(b) at the end of the definition of “appellant” insert—“or paragraph 122 of Schedule 6 to the 2000 Act”;
(c) in the definition of “evasion penalty appeal” after the words “the 1996 Act” insert—“or paragraph 98 of Schedule 6 to the 2000 Act”;
(d) at the end of the definition of “mitigation appeal” insert—“or paragraph 104 of Schedule 6 to the 2000 Act”; and
(e) at the end of the definition of “reasonable excuse appeal” insert—“or any of paragraphs 41(4), 55(5), 90(4), 100(4), 101(4), 114(4), 124(4), 125(7), 127(5) of Schedule 6 to the 2000 Act”.
4 
In rule 16(2) after “the 1996 Act” insert—“or under paragraph 123(4) of Schedule 6 to the 2000 Act”.
5 
In rule 19(3A) after “the 1996 Act” insert—“or paragraph 99 of Schedule 6 to the 2000 Act”.
6 
In rule 20(1)(A) after “the 1996 Act” insert—“or paragraph 121 of Schedule 6 to the 2000 Act”.
Signed on behalf of the Lord Chancellor
Rosie Winterton
Parliamentary Secretary
Lord Chancellor’s Department
Dated 8th September 2001