{
  "url": "https://openlegislation.uk/revenue-appeals-order-1987/note",
  "json_url": "https://openlegislation.uk/revenue-appeals-order-1987/note.json",
  "legislation": "uksi/1987/1422",
  "legislation_title": "The Revenue Appeals Order 1987",
  "legislation_url": "https://openlegislation.uk/revenue-appeals-order-1987",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order.)\nThis 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1422/note",
    "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."
}