{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1994/article-19",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1994/article-19.json",
  "legislation": "uksi/1994/2617",
  "legislation_title": "The Value Added Tax Tribunals (Amendment) Rules 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1994",
  "path": "article/19",
  "kind": "article",
  "number": "19",
  "heading": null,
  "text": "For rule 27(2) there shall be substituted—\n“(2) At the hearing of an evasion penalty appeal, or an appeal against a penalty imposed under section 114(2) of the Customs and Excise Management Act 1979or section 22 or section 23 of the Hydrocarbon Oil Duties Act 1979, the tribunal shall follow the same procedure as is set out in paragraph (1) of this rule for the hearing of an appeal or application, but as if there were substituted—\n(a) “the Commissioners” for “the appellant or applicant”;\n(b) “their” for “his” in sub-paragraphs (a), (c), (h) and (j);\n(c) “in opposition to” for “in support of” in sub-paragraphs (b), (c) and (d); and\n(d) “in support of” for “in opposition to” in sub-paragraphs (f), (g) and (h).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 2; section 114(2) was amended by the Criminal Justice Act 1982 (c. 48), sections 38 and 46 and by the Finance Act 1994 (c. 9), Schedule 4, paragraph 9."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1979 c. 5; sections 23 and 24 were amended by the Criminal Justice Act 1982 (c. 48), sections 38 and 46 and by the Finance Act 1994 (c. 9), Schedule 4, paragraphs 56 and 57."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/2617/article/19",
    "retrieved_at": "2026-10-29T13:24:55.278128+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}