{
  "url": "https://openlegislation.uk/tribunal-procedure-and-employment-tribunal-procedure-amendment-rules-2026/rule-4",
  "json_url": "https://openlegislation.uk/tribunal-procedure-and-employment-tribunal-procedure-amendment-rules-2026/rule-4.json",
  "legislation": "uksi/2026/115",
  "legislation_title": "The Tribunal Procedure and Employment Tribunal Procedure (Amendment) Rules 2026",
  "legislation_url": "https://openlegislation.uk/tribunal-procedure-and-employment-tribunal-procedure-amendment-rules-2026",
  "path": "rule/4",
  "kind": "rule",
  "number": "4",
  "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 35 (notice of decisions and reasons)—\n(a) in paragraph (2) (time limit for the Tribunal to provide a decision notice)—\n(i) for “within 28 days” substitute “, as soon as reasonably practicable”;\n(ii) omit “, or as soon as practicable thereafter”;\n(b) in paragraph (3) (provision of findings of fact and reasons) for “Unless each party agrees that it is unnecessary, the” substitute “The”;\n(c) after paragraph (3) insert—\n“(3A) Paragraph (3) does not apply where the Tribunal has given reasons for the decision, whether summary or full, orally at a hearing.”;\n(d) in paragraph (5) (time limit for receipt of application for full written findings and reasons) for “28 days” substitute “14 days”;\n(e) in paragraph (6) (time limit for the Tribunal to send a full written statement of findings and reasons)—\n(i) for “within 28 days” substitute “as soon as reasonably practicable”;\n(ii) omit “, or as soon as practicable thereafter”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2009/273, amended by S.I. 2013/477; there are other amending instruments but none is relevant."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/115/rule/4",
    "retrieved_at": "2026-10-28T21:06:23.697370+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."
}