The Value Added Tax Tribunals (Amendment) Rules 2003
These Rules make amendments to the Value Added Tax Tribunals Rules 1986 (S.I. 1986/590) consequential upon section 36 of the Finance Act 2003, which provides for appeals to the Value Added Tax and Duties Tribunals in relation to civil penalties under Part 3 of the Finance Act 2003, for evasion of relevant taxes or duties (under section 25 of the Act) and contravention of relevant rules (under section 26).