- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/01/1993)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/09/1994
Point in time view as at 01/01/1993. This version of this provision has been superseded.
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There are currently no known outstanding effects for the Value Added Tax Act 1983 (repealed 1.9.1994), Paragraph 9.
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9The Commissioners may make rules with respect to the procedure to be followed on appeals to [F1and in other proceedings before]value added tax tribunals and such rules may include provisions—
(a)for limiting the time within which appeals may be brought;
(b)for enabling hearings to be held in private in such circumstances as may be determined by or under the rules;
(c)for parties to proceedings to be represented by such persons as may be determined by or under the rules;
(d)for requiring persons to attend to give evidence F2;
[F3(dd)for discovery and for requiring persons to produce documents]
(e)for the payment of expenses and allowances to persons attending as witnesses [F4or producing documents];
(f)for the award and recovery of costs; and
(g)for authorising the administration of oaths to witnesses.
Textual Amendments
F1Words inserted by Finance Act 1985 (c. 54, SIF 40:2), s. 27(2)(a)
F2Words repealed by Finance Act 1985 (c. 54, SIF 40:2), s. 27(2)(b)
F3Sch. 8 para. 9(dd) inserted by Finance Act 1985 (c. 54, SIF 40:2), s. 27(2)(c)
F4Words added by Finance Act 1985 (c. 54, SIF 40:2), s. 27(2)(d)
Modifications etc. (not altering text)
C1Sch. 8 para. 9 amended (transfer of functions) by Finance Act 1985 (c. 54, SIF 40:2), s. 27(3) and by Finance Act 1986 (c. 41, SIF 40:2), s. 14(7)
C2Sch. 8 para. 9 extended (1.7.1994) by 1994 c. 9, s. 7(5) (with s. 19(3)); S.I. 1994/1690, art. 2
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