{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1991/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1991/article-2.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/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "(1) The Value Added Tax Tribunals Rules 1986 shall be amended in accordance with the following provisions of these Rules.\n(2) In these Rules a rule referred to by number means the rule so numbered in the Value Added Tax Tribunals Rules 1986.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1986/590, amended by S.I. 1986/2290."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/186/article/2",
    "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."
}