# The Value Added Tax Tribunals (Amendment) Rules 1991, Article 23


In rule 31—
(a) at the end of paragraph (1), for the word “centre.”, there shall be substituted the words “centre or by a facsimile of the same being received at the appropriate tribunal centre by facsimile transmission process.”; and
(b) in paragraph (2), after the word “document” there shall be inserted the words “(including a facsimile of a document)”.

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Source: https://www.legislation.gov.uk/uksi/1991/186/article/23 (the official version)
Page: https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1991/article-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.