# The Value Added Tax Tribunals (Amendment) Rules 1994, Article 5


In rule 3(2)—
(a) after sub-paragraph (a), there shall be inserted—
“(aa) state the date (if any) with effect from which the appellant was registered for tax and the nature of his business;”; and
(b) the words “set out, or” in sub-paragraph (d) shall be deleted.

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Source: https://www.legislation.gov.uk/uksi/1994/2617/article/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1994/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.