# The Value Added Tax Tribunals (Amendment) Rules 1994, Article 7


In rule 8—
(a) for “section 13 penalty appeals” there shall be substituted “evasion penalty appeals”; and
(b) at the end there shall be inserted “and the statutory provision under which the tax or penalty is assessed or the decision is made”.

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Source: https://www.legislation.gov.uk/uksi/1994/2617/article/7 (the official version)
Page: https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1994/article-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.