# The Value Added Tax Tribunals (Amendment) Rules 1991, Article 12


In rule 20(1)—
(a) for the words “the parties” wherever they appear there shall be substituted the words “each of the parties”; and
(b) for the words “a direction that an appeal be entertained without payment or deposit of the tax in dispute” there shall be substituted the words “a hardship direction”.

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Source: https://www.legislation.gov.uk/uksi/1991/186/article/12 (the official version)
Page: https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1991/article-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.