{
  "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-8/paragraph-5",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-8/paragraph-5.json",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  "legislation_title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",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/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) A value added tax tribunal shall consist of a chairman sitting either with two other members or with one other member or alone.\n(2) If the tribunal does not consist of the chairman sitting alone its decisions may be taken by a majority of votes and the chairman, if sitting with one other member, shall have a casting vote.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1983/55/schedule/8/paragraph/5",
    "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."
}