APPENDIX 1
S.I. 2003/2757: memorandum from the Department
for Constitutional Affairs
| Value Added Tax Tribunals (Amendment) Rules 2003 (S.I. 2003/2757)
|
1. The Department for Constitutional Affairs submits this memorandum
in response to the request dated 2 December 2003 on the point
set out below:
Is rule 31(2), as substituted by rule 10(2) of
this instrument, intended to apply where a notice or document
is received at a tribunal centre other than the appropriate one?
If so, why is this not stated?
2. Unfortunately the words "handed in or received
at a tribunal centre other than the appropriate tribunal centre",
present in the previous version of rule 31(2), were omitted when
the new version was substituted. An amending instrument will be
brought forward to rectify this error, for which the Department
apologises.
2003
| 
