{
  "url": "https://openlegislation.uk/lands-tribunal-fees-rules-1996/article-5",
  "json_url": "https://openlegislation.uk/lands-tribunal-fees-rules-1996/article-5.json",
  "legislation": "uksi/1996/1021",
  "legislation_title": "The Lands Tribunal (Fees) Rules 1996",
  "legislation_url": "https://openlegislation.uk/lands-tribunal-fees-rules-1996",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": null,
  "text": "The proceedings referred to in paragraph 1(1), 6(2), 6(3), and 6(5) of the Schedule do not include an appeal against a determination by the Commissioners of Inland Revenue under the Finance (1909–1910) Act 1910 or under the Finance Act 1975 or a reference under section 47(1) or section 47A of the Taxes Management Act 1970.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1910 c. 8 (10 Edw 7 & 1 Geo 5)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1975 c. 7."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1970 c. 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1021/article/5",
    "retrieved_at": "2026-10-29T12:45:39.533357+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."
}