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The Value Added Tax Tribunals (Amendment) Rules 1997
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Statutory Instruments
1997 No. 255
VALUE ADDED TAX
The Value Added Tax Tribunals (Amendment) Rules 1997
Made
7th February 1997
Laid before Parliament
7th February 1997
Coming into force
1st March 1997
The Lord Chancellor, in exercise of the powers conferred on him by paragraph 9 of Schedule 12 to the Value Added Tax Act 1994(1), after consultation with the Lord Advocate and with the Council on Tribunals in accordance with section 8 of the Tribunals and Inquiries Act 1992(2), hereby makes the following Rules:
(1)
1994 c. 23; by virtue of paragraph 1(2) of Schedule 12, references in Schedule 12 to VAT tribunals are replaced by references to VAT and duties tribunals.
(2)
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