{
  "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-8/paragraph-4",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-8/paragraph-4.json",
  "legislation": "ukpga/1983/55",
  "legislation_title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
  "path": "schedule/8/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "Such number of value added tax tribunals shall be established as the Lord Chancellor or, in relation to Scotland, the Secretary of Statemay from time to time determine, and they shall sit at such times and at such places as the Lord Chancellor or, as the case may be, the Secretary of Statemay from time to time determine.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words substituted (with saving) by Finance Act 1985 (c. 54, SIF 40:2), s. 30, Sch. 8 para. 4(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words repealed (with saving) by Finance Act 1985 (c. 54, SIF 40:2), s. 30, Sch. 8 para. 4(b), Sch. 27 Pt. IV Note 2"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words substituted (with saving) by Finance Act 1985 (c. 54, SIF 40:2), s. 30, Sch. 8 para. 4(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1983/55/schedule/8/paragraph/4",
    "retrieved_at": "2026-10-29T10:04:55.994456+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."
}