{
  "url": "https://openlegislation.uk/tribunal-procedure-first-tier-tribunal-tax-chamber-rules-2009/note",
  "json_url": "https://openlegislation.uk/tribunal-procedure-first-tier-tribunal-tax-chamber-rules-2009/note.json",
  "legislation": "uksi/2009/273",
  "legislation_title": "The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009",
  "legislation_url": "https://openlegislation.uk/tribunal-procedure-first-tier-tribunal-tax-chamber-rules-2009",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Rules)\nPart 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 .\nPart 1 contains provisions for interpreting and applying the Rules and sets out the overriding objective of the Rules.\nPart 2 contains general powers and provisions including the Tribunal's general case management powers, the giving of directions, the power to strike out a party's case, the service of documents and rules about evidence, submissions and witnesses.\nPart 3 contains provisions relating to starting proceedings and procedure up to and including the making and notification of Tribunal decisions.\nPart 4 deals with correcting, setting aside, reviewing and appealing against Tribunal decisions.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 2008/2684. The Order is amended by the First-tier Tribunal and Upper Tribunal (Chambers) (Amendment) Order 2009 (S.I. 2009/196)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/273/note",
    "retrieved_at": "2026-10-29T03:18:04.516883+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."
}