# The Value Added Tax Tribunals (Amendment) Rules 1991, Article 16


In rule 22(4), for the words from the beginning to “is thereby required.” there shall be substituted the following—
“A summons issued under this rule shall be signed by a chairman or the Registrar and must be served—
(a) where the witness or third party is an individual, by leaving a copy of the summons with him and showing him the original thereof,
(b) where the witness or third party is a body corporate, by sending a copy of the summons by post to, or leaving it at, the registered or principal office of the body to be served,
not less than 4 days before the day on which the attendance of the witness or third party or the posting of the document is thereby required.”.

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Source: https://www.legislation.gov.uk/uksi/1991/186/article/16 (the official version)
Page: https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1991/article-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.