{
  "url": "https://openlegislation.uk/county-court-rules-northern-ireland-1981/part-33/rule-3",
  "json_url": "https://openlegislation.uk/county-court-rules-northern-ireland-1981/part-33/rule-3.json",
  "legislation": "nisr/1981/225",
  "legislation_title": "County Court Rules (Northern Ireland) 1981",
  "legislation_url": "https://openlegislation.uk/county-court-rules-northern-ireland-1981",
  "path": "part/33/rule/3",
  "kind": "rule",
  "number": "3",
  "heading": "Recovery of value added tax",
  "text": "(1) Subject to paragraph (2), in a decree there shall be added after the words “witnesses’ expenses” the words “and, in addition, any sum for value added tax recoverable by the plaintiff [or (in the case of a dismiss) defendant]”.\n(2) Paragraph (1) shall not apply [ . . .] where value added tax is not recoverable by the successful party under Rule 4 of Order 55.\n(3) Before serving notice of intent under the judgement Enforcement Rules (Northern Ireland) 1981 to enforce a decree which orders the recovery of value added tax as provided for in Rule 4 of Order 55, the party in whose favour the decree was given shall forward the decree together with a certificate in Form 153 to the Office and the chief clerk shall endorse on the decree a statement to the effect that value added tax in the appropriate amount has been certified.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Words deleted by S.R. 2007 No. 500 with effect from 07.01.08"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/1981/225/part/33/rule/3",
    "retrieved_at": "2026-10-29T03:45:17.527867+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."
}