# The Value Added Tax Tribunals (Amendment) Rules 1994, Article 19


For rule 27(2) there shall be substituted—
“(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—
(a) “the Commissioners” for “the appellant or applicant”;
(b) “their” for “his” in sub-paragraphs (a), (c), (h) and (j);
(c) “in opposition to” for “in support of” in sub-paragraphs (b), (c) and (d); and
(d) “in support of” for “in opposition to” in sub-paragraphs (f), (g) and (h).”.

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Source: https://www.legislation.gov.uk/uksi/1994/2617/article/19 (the official version)
Page: https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1994/article-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.