{
  "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-8/paragraph-9",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-8/paragraph-9.json",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  "legislation_title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",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/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "The Commissioners may make rules with respect to the procedure to be followed on appeals to and in other proceedings beforevalue added tax tribunals and such rules may include provisions—\n(a) for limiting the time within which appeals may be brought;\n(b) for enabling hearings to be held in private in such circumstances as may be determined by or under the rules;\n(c) for parties to proceedings to be represented by such persons as may be determined by or under the rules;\n(d) for requiring persons to attend to give evidence ;\n(dd) for discovery and for requiring persons to produce documents\n(e) for the payment of expenses and allowances to persons attending as witnesses or producing documents;\n(f) for the award and recovery of costs; and\n(g) for authorising the administration of oaths to witnesses.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words inserted by Finance Act 1985 (c. 54, SIF 40:2), s. 27(2)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words repealed by Finance Act 1985 (c. 54, SIF 40:2), s. 27(2)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 8 para. 9(dd) inserted by Finance Act 1985 (c. 54, SIF 40:2), s. 27(2)(c)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words added by Finance Act 1985 (c. 54, SIF 40:2), s. 27(2)(d)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 8 para. 9 amended (transfer of functions) by Finance Act 1985 (c. 54, SIF 40:2), s. 27(3) and by Finance Act 1986 (c. 41, SIF 40:2), s. 14(7)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Sch. 8 para. 9 extended (1.7.1994) by 1994 c. 9, s. 7(5) (with s. 19(3)); S.I. 1994/1690, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1983/55/schedule/8/paragraph/9",
    "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."
}