{
  "url": "https://openlegislation.uk/revenue-appeals-order-1987",
  "json_url": "https://openlegislation.uk/revenue-appeals-order-1987.json",
  "id": "uksi/1987/1422",
  "title": "The Revenue Appeals Order 1987",
  "short_title": "Revenue Appeals 1987",
  "long_title": "This Order enables cases stated by the Special Commissioners to be referred direct to the Court of Appeal instead of to the High Court, in prescribed circumstances similar to those applying to appeals from the High Court direct to the House of Lords, and applies section 56 of the Taxes Management Act 1970 to such cases, with modifications.",
  "citation": "S.I. 1987/1422",
  "type": "uksi",
  "year": "1987",
  "number": "1422",
  "version": "current",
  "date": "1987-07-29",
  "revised": false,
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  "unapplied_effects": 1,
  "provisions": [
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      "path": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/revenue-appeals-order-1987/introduction",
      "extent": null,
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      "parent": null
    },
    {
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      "url": "https://openlegislation.uk/revenue-appeals-order-1987/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "url": "https://openlegislation.uk/revenue-appeals-order-1987/article-2",
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      "url": "https://openlegislation.uk/revenue-appeals-order-1987/article-3",
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    },
    {
      "path": "signature",
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/revenue-appeals-order-1987/signature",
      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/revenue-appeals-order-1987/note",
      "extent": null,
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    }
  ],
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      "date": "2023-11-22",
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      "url": "https://openlegislation.uk/revenue-appeals-order-1987/pdf/uksi_19871422_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1987/1422/pdfs/uksi_19871422_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Order",
      "affecting": "uksi/1994/1813",
      "affecting_title": "The General and Special Commissioners (Amendment of Enactments) Regulations 1994",
      "affecting_provisions": "Sch. 2 Pt. 2"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1970/9",
      "title": "Taxes Management Act 1970",
      "url": "https://openlegislation.uk/taxes-management-act-1970",
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  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/revenue-appeals-order-1987/changes.json",
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  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/revenue-appeals-order-1987/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1422",
    "retrieved_at": "2026-10-29T16:21:38.257084+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."
}