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2.(1) The Value Added Tax Tribunals Rules 1986(“the 1986 Rules”)...
4.In rule 2— (a) for “value added tax tribunals” wherever...
5.In rule 3(2)— (a) after sub-paragraph (a), there shall be...
9.For rule 13 there shall be substituted— (1) This rule applies where, in the course of proceedings,...
10.In rule 16— (a) for “the Commissioners”, in paragraph (1),...
14.In rule 20(2)(a), for “a section 13 penalty appeal” there...
15.In rule 21(6)(a), for “a section 13 penalty appeal” there...
16.In rule 22(4)(b), after “principal office” there shall be inserted...
22.In rule 29(4) for “provision” there shall be substituted “provisions”....
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