{
  "url": "https://openlegislation.uk/act-of-sederunt-taxation-of-judicial-expenses-rules-2019/article-2.1",
  "json_url": "https://openlegislation.uk/act-of-sederunt-taxation-of-judicial-expenses-rules-2019/article-2.1.json",
  "legislation": "ssi/2019/75",
  "legislation_title": "Act of Sederunt (Taxation of Judicial Expenses Rules) 2019",
  "legislation_url": "https://openlegislation.uk/act-of-sederunt-taxation-of-judicial-expenses-rules-2019",
  "path": "article/2.1",
  "kind": "article",
  "number": "2.1",
  "heading": "Form of account",
  "text": "An account of expenses must—\n(a) set out in chronological order all items in respect of which payment is claimed;\n(b) list in separate columns—\n(i) the charges claimed for work carried out by the entitled party’s solicitor; and\n(ii) the outlays claimed; and\n(c) include a statement as to whether or not the entitled party will bear the burden of the value added tax referred to in rule 6.1.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Rule 2.1 in force at 29.4.2019, see rule 1.1(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2019/75/article/2.1",
    "retrieved_at": "2026-10-28T21:08:44.731043+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}