{
  "url": "https://openlegislation.uk/rules-of-the-supreme-court-amendment-no-3-1986/article-6",
  "json_url": "https://openlegislation.uk/rules-of-the-supreme-court-amendment-no-3-1986/article-6.json",
  "legislation": "uksi/1986/2289",
  "legislation_title": "The Rules of the Supreme Court (Amendment No. 3) 1986",
  "legislation_url": "https://openlegislation.uk/rules-of-the-supreme-court-amendment-no-3-1986",
  "path": "article/6",
  "kind": "article",
  "number": "6",
  "heading": null,
  "text": "Order 91 shall be further amended by adding at the end the following new rule—\n“Appeals from value added tax tribunals\n6 (1) A party to proceedings before a value added tax tribunal who is dissatisfied in point of law with a decision of the tribunal may appeal under section 13(1) of the Tribunals and Inquiries Act 1971 to the High Court and Order 94, rule 9 shall not apply in relation to such an appeal.\n(2) Such an appeal shall be heard and determined by a single judge of the Queen's Bench Division or, where both parties consent, by a single judge of the Chancery Division.\n(3) Order 55 shall apply to such an appeal, except that the period of 28 days specified in rule 4(2) of that Order shall, where the tribunal has refused to grant a certificate under Article 2(b) of the Value Added Tax Tribunal Appeals Order 1986, be calculated from the date of the release of the decision of the tribunal containing the refusal.\n(4) This rule is without prejudice to the right of the parties to appeal direct to the Court of Appeal in accordance with Order 59, rule 22.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1971 c. 62."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1986/2288."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1986/2289/article/6",
    "retrieved_at": "2026-10-29T16:34:54.974979+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."
}