# The Value Added Tax Tribunals (Amendment) Rules 1991, Article 7


In rule 11(1), for the words “a direction (including a direction” to the end there shall be substituted the words—
“(a) the issue of a witness summons; or
(b) a direction (including a hardship direction or a direction for the setting aside of a witness summons)
shall be made by notice served at the appropriate tribunal centre.”

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Source: https://www.legislation.gov.uk/uksi/1991/186/article/7 (the official version)
Page: https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1991/article-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.