# The Value Added Tax Tribunals (Amendment) Rules 1991, Article 13


In rule 20(2), for sub-paragraph (b) there shall be substituted the following—
“(b) in any other appeal except a reasonable excuse appeal or a mitigation appeal, a period of 30 days after—
(i) the date of notification of the notice of appeal; or
(ii) the date of notification of the notice of withdrawal of any application under rule 6 in the appeal; or
(iii) the date on which a direction dismissing any application under rule 6 in the appeal is released in accordance with rule 30;
whichever shall be the latest;
(c) in an application for a hardship direction, a period of 30 days after the date of notification of the application.”.

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Source: https://www.legislation.gov.uk/uksi/1991/186/article/13 (the official version)
Page: https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1991/article-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.