# The Value Added Tax Tribunals (Amendment) Rules 1991, Article 8


In rule 11(4), for the words “an appeal to be entertained without payment or deposit of the disputed tax” there shall be substituted the words “a hardship direction”.

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Source: https://www.legislation.gov.uk/uksi/1991/186/article/8 (the official version)
Page: https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1991/article-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.