# The Value Added Tax Tribunals (Amendment) Rules 1994, Article 9


For rule 13 there shall be substituted—
“13 (1) This rule applies where, in the course of proceedings, the liability or interest of the applicant or appellant passes to another person (“the successor”) by reason of death insolvency or otherwise.
(2) The tribunal may direct, on the application of the Commissioners or the successor, and with the written consent of the successor, that the successor shall be substituted for the applicant or appellant in the proceedings.
(3) Where the tribunal is satisfied that there is no person interested in the application or appeal, or the successor fails to give written consent for his substitution in the proceedings within a period of two months after being requested to do so by the tribunal it may, of its own motion or on application by the Commissioners and after giving prior written notice to the successor, dismiss the application or appeal.”.

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Source: https://www.legislation.gov.uk/uksi/1994/2617/article/9 (the official version)
Page: https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1994/article-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.