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Value Added Tax Act 1983

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This is the original version (as it was originally enacted).

Rules of procedure

9The Commissioners may make rules with respect to the procedure to be followed on appeals to value added tax tribunals and such rules may include provisions—

(a)for limiting the time within which appeals may be brought;

(b)for enabling hearings to be held in private in such circumstances as may be determined by or under the rules ;

(c)for parties to proceedings to be represented by such persons as may be determined by or under the rules ;

(d)for requiring persons to attend to give evidence and produce documents ;

(e)for the payment of expenses and allowances to persons attending as witnesses ;

(f)for the award and recovery of costs ; and

(g)for authorising the administration of oaths to witnesses.

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