{
  "url": "https://openlegislation.uk/tribunal-procedure-amendment-no-2-rules-2017/article-8",
  "json_url": "https://openlegislation.uk/tribunal-procedure-amendment-no-2-rules-2017/article-8.json",
  "legislation": "uksi/2017/1168",
  "legislation_title": "The Tribunal Procedure (Amendment No. 2) Rules 2017",
  "legislation_url": "https://openlegislation.uk/tribunal-procedure-amendment-no-2-rules-2017",
  "path": "article/8",
  "kind": "article",
  "number": "8",
  "heading": "Amendment to the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009",
  "text": "In rule 1(3) (citation, commencement, application and interpretation)—\n(a) insert at the appropriate place—\n““devolved Welsh case” means an appeal, referral or application under—\n(a) a Measure or Act of the National Assembly for Wales; or\n(b) an instrument made under a Measure or Act of the National Assembly for Wales;\n“WRA” means the Welsh Revenue Authority.”;\n(b) in the definition of “respondent”—\n(i) in paragraph (a) after “an MP expenses case” insert “or a devolved Welsh case”;\n(ii) omit “and” at the end of paragraph (b);\n(iii) after paragraph (b) insert—\n“(ba) in a devolved Welsh case—\n(i) WRA, where WRA is not an appellant;\n(ii) in proceedings brought by WRA alone, a person against whom the proceedings are brought or to whom the proceedings relate; and”;\n(c) omit the full stop after the definition of “Tribunal”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Rule 1(3) was amended by S.I. 2010/2653; there are other amending instruments but none is relevant."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The definition of “respondent” in rule 1(3) was substituted by S.I. 2010/2653; there are other amending instruments but none is relevant."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1168/article/8",
    "retrieved_at": "2026-10-28T23:05:46.820946+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."
}