{
  "url": "https://openlegislation.uk/tribunal-procedure-amendment-rules-2023/rule-3",
  "json_url": "https://openlegislation.uk/tribunal-procedure-amendment-rules-2023/rule-3.json",
  "legislation": "uksi/2023/327",
  "legislation_title": "The Tribunal Procedure (Amendment) Rules 2023",
  "legislation_url": "https://openlegislation.uk/tribunal-procedure-amendment-rules-2023",
  "path": "rule/3",
  "kind": "rule",
  "number": "3",
  "heading": "Amendments to the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009",
  "text": "(1) The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 are amended as follows.\n(2) In rule 1(3) (citation, commencement, application and interpretation) in the definition of “HMRC” for “Her Majesty’s” substitute “His Majesty’s”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Rule 3 in force at 6.4.2023, see rule 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2009/273; relevant amending instrument is S.I. 2010/2653."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/327/rule/3",
    "retrieved_at": "2026-10-28T21:47:46.166896+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."
}