Value Added Tax Tribunals (Amendment) Rules 1974
| Jurisdiction | UK Non-devolved |
| Citation | SI 1974/1934 |
1974 No. 1934
VALUE ADDED TAX
The Value Added Tax Tribunals (Amendment) Rules 197422ndNovember 1974
3rdDecember 1974
1stJanuary 1975
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by Schedule 6 to the Finance Act 1972(a), and after consultation with the Council on Tribunals, hereby make the following Rules:—
Citation and Commencement
1. These Rules may be cited as the Value Added Tax Tribunals (Amendment) Rules 1974 and shall come into operation on 1st January 1975.
Interpretation
2. In these Rules "the Principal Rules" means the Value Added Tax Tribunals Rules 1972(b).
3. The Interpretation Act 1889(c) shall apply to the interpretation of these Rules as it applies for the interpretation of an Act of Parliament.
Amendment of the Principal Rules
4. In Rule 3 of the Principal Rules paragraph 2(a) shall be deleted and there shall be substituted therefor the following:—
"(a) state the name and address of the appellant and the address to which the disputed decision was sent by the Commissioners,".
5. In Rule 8 of the Principal Rules paragraph (3) shall be deleted and there shall be substituted therefor the following:—
"(3) A proper officer shall send a copy of a witness statement served at the appropriate tribunal centre to the other party to the appeal and such copy shall state the date of service and shall contain or be accompanied by a note to the effect that unless a notice of objection thereto is served in accordance with paragraph (4) of this Rule, the witness statement may be read at the hearing of the appeal as evidence of the facts stated therein without the person who made the witness statement giving oral evidence thereat.".
(a) 1972 c. 41.
(b) S.I. 1972/1344 (1972 II, p. 4063).
(c) 1889 c. 63.
6. In Rule 9 of the Principal Rules there shall be added to paragraph (1) the following:—
"A tribunal may issue a summons under this Rule without prior notice or reference to the applicant or any other person and without a hearing.".
7. In Rule 20 of the Principal Rules paragraph 3(a) shall be deleted and there shall be substituted therefor the following:—
"(a) state the name and address of the applicant and the address to which the disputed decision was sent by the Commissioners,".
8. In Rule 29 of the Principal Rules paragraph (4) shall be deleted and there shall be substituted therefor the following:—
"(4) Where a copy of a document containing a decision or direction of a tribunal dismissing an...
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