# The Value Added Tax Tribunals (Amendment) Rules 1994, Article 12


After rule 19(3) there shall be inserted—
“(3A) Where a notice is served under section 61 of the Act and appeals are brought by different persons which relate to, or to different portions of, the basic penalty referred to in the notice, the tribunal may, of its own motion or on the application of any party to any such appeal, give any direction it thinks fit as to the joinder of the appeals.”

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Source: https://www.legislation.gov.uk/uksi/1994/2617/article/12 (the official version)
Page: https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1994/article-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.