# The Value Added Tax Tribunals (Amendment) Rules 1994, Article 18


In rule 27(1)—
(a) for “a section 13 penalty appeal” in paragraph (1), there shall be substituted “an evasion penalty appeal”;
(b) after “appeal” in sub-paragraph (c) there shall be inserted “or application”.

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Source: https://www.legislation.gov.uk/uksi/1994/2617/article/18 (the official version)
Page: https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1994/article-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.