# The Value Added Tax Tribunals (Amendment) Rules 1994, Article 13


After rule 20(1) there shall be inserted—
“(1A) The list of documents to be served by the Commissioners in accordance with paragraph (1) shall contain a reference to the documents relied upon in reaching a decision on a review under section 15 or 59 of the Finance Act 1994.”

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Source: https://www.legislation.gov.uk/uksi/1994/2617/article/13 (the official version)
Page: https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1994/article-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.