
1 
These Rules may be cited as the Value Added Tax Tribunals (Amendment) Rules 2002 and shall come into force on 9th December 2002.
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 2000 Act”, insert—“
 “the 2001 Act” means the Finance Act 2001;”;
(b) at the end of the definition of “appellant”, insert “or section 41 of the 2001 Act”;
(c) in the definition of “evasion penalty appeal”—
(i) after “paragraph 98”, insert “or 99”; and
(ii) after “the 2000 Act”, insert “or paragraph 7 or 8 of Schedule 6 to the 2001 Act”;
(d) at the end of the definition of “mitigation appeal”, insert “or section 46(1) of the 2001 Act”; and
(e) at the end of the definition of “reasonable excuse appeal”, insert “or section 25(4) or 33(4) of or any of paragraphs 1(5) of Schedule 4, 15(4) of Schedule 5, 9(4) of Schedule 6, 1(4)(a) or (b), 2(7) or 4(5)(a) or (b) of Schedule 7 to the 2001 Act”.
4 
In rule 4—
(a) in paragraph (1)—
(i) for “paragraph (2)”, substitute “paragraphs (2) and (3)”; and
(ii) omit “and any direction made under rule 19”; and
(b) after paragraph (2), insert—“
(3) Where a decision is deemed to have been confirmed by the Commissioners under section 15(2) of the 1994 Act, section 54(8) of the 1996 Act, paragraph 121(8) of Schedule 6 to the 2000 Act or section 40(8) of the 2001 Act, a notice of appeal shall be served at the appropriate tribunal centre before the expiration of 75 days after the day on which the review was required.”.
5 
In rule 16(2)—
(a) after “paragraph 123(4)”, insert “, (5) or (6)”; and
(b) after “the 2000 Act”, insert “or under section 42(4), (5) or (6) of the 2001 Act”.
6 
In rule 19(3A), after “the 2000 Act”, insert “or paragraph 8 of Schedule 6 to the 2001 Act”.
7 
In rule 20(1A), after “the 2000 Act”, insert “or section 40 of the 2001 Act”.
Signed on behalf of the Lord Chancellor
Rosie Winterton
Parliamentary Secretary,
Lord Chancellor’s Department
16th November 2002