# The Value Added Tax Tribunals (Amendment) Rules 1994, Article 10


In rule 16—
(a) for “the Commissioners”, in paragraph (1), there shall be substituted “the other parties to the appeal”; and
(b) for “section 40(4)”, in paragraph (2), there shall be substituted “section 84(8)”.

---
Source: https://www.legislation.gov.uk/uksi/1994/2617/article/10 (the official version)
Page: https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1994/article-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.