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Article 6 Amendments to Value Added Tax Tribunals Rules 1986

Original text. Later amendments are not shown.

In rule 8A (further provisions about statement of case)—

(a)

after “with respect to an assessment” insert “or a demand notice (as defined by section 30(1) of the 2003 Act)”;

(b)

after “specified in the assessment” insert “or, as the case may be, demand notice”.