# The Value Added Tax Tribunals (Amendment) Rules 1994, Article 11


In rule 19(3)—
(a) after “a tribunal may” there shall be inserted “of its own motion or”; and
(b) at the end there shall be inserted “including the joining of other persons as parties to the appeal”.

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Source: https://www.legislation.gov.uk/uksi/1994/2617/article/11 (the official version)
Page: https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1994/article-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.