Article 5 Amendments to the Value Added Tax Tribunals Rules 1986
In rule 16(2)—
(a)
after “paragraph 123(4)”, insert “, (5) or (6)”; and
(b)
after “the 2000 Act”, insert “or under section 42(4), (5) or (6) of the 2001 Act”.
In rule 16(2)—
after “paragraph 123(4)”, insert “, (5) or (6)”; and
after “the 2000 Act”, insert “or under section 42(4), (5) or (6) of the 2001 Act”.