{
  "url": "https://openlegislation.uk/tribunal-procedure-first-tier-tribunal-tax-chamber-rules-2009",
  "json_url": "https://openlegislation.uk/tribunal-procedure-first-tier-tribunal-tax-chamber-rules-2009.json",
  "id": "uksi/2009/273",
  "title": "The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009",
  "short_title": "Tribunal Procedure (First-tier Tribunal) (Tax Chamber) 2009",
  "long_title": "Part 1 of the Tribunals, Courts and Enforcement Act 2007 (c.15) establishes a new tribunal structure comprising a First-tier Tribunal and an Upper Tribunal. Appeal functions of existing tribunals are being transferred to this structure and assigned to chambers within the new tribunals. These Rules govern the practice and procedure to be followed in the First-tier Tribunal in proceedings which have been allocated to the Tax Chamber by the First-tier Tribunal and Upper Tribunal (Chambers) Order 2008 .",
  "citation": "S.I. 2009/273",
  "type": "uksi",
  "year": "2009",
  "number": "273",
  "version": "current",
  "date": "2009-02-05",
  "revised": true,
  "valid_from": "2026-03-02",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/tribunal-procedure-first-tier-tribunal-tax-chamber-rules-2009/introduction",
      "extent": null,
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      "heading": "Introduction",
      "url": null,
      "extent": null,
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    {
      "path": "article/1",
      "kind": "article",
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      "heading": "Citation, commencement, application and interpretation",
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      "path": "article/2",
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      "heading": "Overriding objective and parties' obligation to co-operate with the Tribunal",
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