{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1994/article-6",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1994/article-6.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/6",
  "kind": "article",
  "number": "6",
  "heading": null,
  "text": "In rule 7—\n(a) for “a section 13 penalty appeal”, wherever it appears, there shall be substituted “an evasion penalty appeal”; and\n(b) after paragraph 1(a) there shall be inserted—\n“(aa) a statement of case served by the Commissioners in accordance with (a) above shall include full particulars of the alleged dishonesty and shall state the statutory provision under which the penalty or tax is assessed or the decision is made”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/2617/article/6",
    "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."
}