Article 2 Original text. Later amendments are not shown. In these Rules, a rule referred to by number alone means the rule so numbered in the Value Added Tax Tribunals Rules 1986f1. Annotations Footnotes f1 S.I. 1986/590, amended by S.I. 1986/2290, 1991/186 and 1994/2617. ← Article 1 Article 2 Article 3 →