{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1991/article-13",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1991/article-13.json",
  "legislation": "uksi/1991/186",
  "legislation_title": "The Value Added Tax Tribunals (Amendment) Rules 1991",
  "legislation_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1991",
  "path": "article/13",
  "kind": "article",
  "number": "13",
  "heading": null,
  "text": "In rule 20(2), for sub-paragraph (b) there shall be substituted the following—\n“(b) in any other appeal except a reasonable excuse appeal or a mitigation appeal, a period of 30 days after—\n(i) the date of notification of the notice of appeal; or\n(ii) the date of notification of the notice of withdrawal of any application under rule 6 in the appeal; or\n(iii) the date on which a direction dismissing any application under rule 6 in the appeal is released in accordance with rule 30;\nwhichever shall be the latest;\n(c) in an application for a hardship direction, a period of 30 days after the date of notification of the application.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/186/article/13",
    "retrieved_at": "2026-10-29T14:52:14.896015+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."
}