# The Value Added Tax Tribunals (Amendment) Rules 2002, 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”.

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Source: https://www.legislation.gov.uk/uksi/2002/2851/article/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2002/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.