{
  "url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987/regulation-11",
  "json_url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987/regulation-11.json",
  "legislation": "uksi/1987/1427",
  "legislation_title": "The Value Added Tax (Cash Accounting) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Appeals",
  "text": "In section 40 of the Act (appeals), at the end of subsection (1) (decisions which are appealable) there shall be added the following paragraph—\n“(r) any refusal of authorisation or termination of authorisation in connection with the scheme made under paragraph 2(3A) of Schedule 7 to this Act;”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 2(3A) of Schedule 7 was inserted by section 11(2) of the Finance Act 1987 (c. 16)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1427/regulation/11",
    "retrieved_at": "2026-10-29T16:21:34.444065+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."
}