{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1991/article-14",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1991/article-14.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/14",
  "kind": "article",
  "number": "14",
  "heading": null,
  "text": "In rule 21—\n(a) in paragraph (3), after the word “service” there shall be inserted the words “and the date of notification of the witness statement”;\n(b) in paragraph (4), for the words “the service” there shall be substituted the word “notification”;\n(c) in paragraph 6(b), for the word “service” there shall be substituted the word “notification”; and\n(d) in paragraph 6(c), for the words from “the service” to the end there shall be substituted the words “notification of the Commissioners' statement of case.”.",
  "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/14",
    "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."
}