The Value Added Tax Tribunals (Amendment) Rules 1991

15.—(1) After rule 21 there shall be inserted the following rule—

“Affidavits and depositions made in other legal proceedings

21A— (1) If—

(a) an affidavit or deposition made in other legal proceedings (whether civil or criminal) is specified as such in a list of documents served under rule 20(1) by a party to an appeal or application or (in the case of an appeal or application to which rule 20(1) does not apply) in a notice served by such a party at the appropriate tribunal centre, and

(b) it is stated in that list or notice that the party serving the list or notice proposes to give that affidavit or deposition in evidence at the hearing of the appeal or application and that the person who made that affidavit or deposition is dead, or outside the United Kingdom or unfit by reason of his bodily or mental condition to attend as a witness or (as the case may be) that despite the exercise of reasonable diligence it has not been possible to find him,

then, subject to the following paragraphs of this rule, the affidavit or deposition shall be admissible at the hearing of the appeal or application as evidence of any fact stated therein of which oral evidence by the person who made the affidavit or deposition would be admissible.

(2) The time within which a notice may be served under paragraph (1) of this rule shall be before the expiration of 21 days after the date of notification of the notice of appeal or notice of application.

(3) When a proper officer sends a copy of any such list or notice as is mentioned in paragraph (1) of this rule to any person pursuant to rule 20(5) or rule 11(6)(b), he shall also send to that person a copy of this rule.

(4) If a party objects to an affidavit or deposition being read and admitted as evidence under paragraph (1) of this rule, he shall serve a notice of application for directions with regard to that affidavit or deposition at the appropriate tribunal centre not later than 21 days after the date of notification of the list of documents or notice (as the case may be).

(5) At the hearing of an application under paragraph (4) of this rule a tribunal may give directions as to whether, and if so how and on what conditions, the affidavit or deposition may be admitted as evidence and (where applicable) as to the manner in which the affidavit or deposition is to be proved, and the affidavit or deposition shall be admissible as evidence to the extent and on the conditions (if any) specified in the direction but not further or otherwise.

(6) The members of the tribunal hearing an application under paragraph (4) of this rule shall not sit on the hearing of the appeal or application to which the first-mentioned application relates.”.

(2) In rule 28(1), after the words “of rule 21” there shall be inserted the words “and to rule 21A”.