The Value Added Tax Tribunals (Amendment) Rules 1994

2. Introductory Text

1. These Rules may be cited as the Value Added Tax...

3. 2. (1) The Value Added Tax Tribunals Rules 1986(“the 1986 Rules”)...

4. 3. In the Arrangement of Rules there shall be inserted—

5. 4. In rule 2— (a) for “value added tax tribunals” wherever...

6. 5. In rule 3(2)— (a) after sub-paragraph (a), there shall be...

7. 6. In rule 7— (a) for “a section 13 penalty appeal”,...

8. 7. In rule 8— (a) for “section 13 penalty appeals” there...

9. 8. In rule 12, for “Partners” at the beginning of the...

10. 9. For rule 13 there shall be substituted— (1) This rule applies where, in the course of proceedings,...

11. 10. In rule 16— (a) for “the Commissioners”, in paragraph (1),...

12. 11. In rule 19(3)— (a) after “a tribunal may” there shall...

13. 12. After rule 19(3) there shall be inserted—

14. 13. After rule 20(1) there shall be inserted—

15. 14. In rule 20(2)(a), for “a section 13 penalty appeal” there...

16. 15. In rule 21(6)(a), for “a section 13 penalty appeal” there...

17. 16. In rule 22(4)(b), after “principal office” there shall be inserted...

18. 17. In rule 26— (a) the words from “, but any...

19. 18. In rule 27(1)— (a) for “a section 13 penalty appeal”...

20. 19. For rule 27(2) there shall be substituted—

21. 20. At the end of rule 27(4) there shall be added...

22. 21. In rule 29(3), for “Rules 347 to 349 both inclusive...

23. 22. In rule 29(4) for “provision” there shall be substituted “provisions”....

24. 23. The following shall be substituted for rule 30(8)—

25. 24. In rule 30A, after “1986” there shall be inserted “or...

26. Signature

27. Explanatory Note