{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1991/article-16",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1991/article-16.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/16",
  "kind": "article",
  "number": "16",
  "heading": null,
  "text": "In rule 22(4), for the words from the beginning to “is thereby required.” there shall be substituted the following—\n“A summons issued under this rule shall be signed by a chairman or the Registrar and must be served—\n(a) where the witness or third party is an individual, by leaving a copy of the summons with him and showing him the original thereof,\n(b) where the witness or third party is a body corporate, by sending a copy of the summons by post to, or leaving it at, the registered or principal office of the body to be served,\nnot less than 4 days before the day on which the attendance of the witness or third party or the posting of the document is thereby required.”.",
  "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/16",
    "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."
}