# The Value Added Tax Tribunals (Amendment) Rules 1994, Article 15


In rule 21(6)(a), for “a section 13 penalty appeal” there shall be substituted “an evasion penalty appeal”.

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Source: https://www.legislation.gov.uk/uksi/1994/2617/article/15 (the official version)
Page: https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1994/article-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.