{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1991/article-22",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1991/article-22.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/22",
  "kind": "article",
  "number": "22",
  "heading": null,
  "text": "After rule 30(7) there shall be inserted the following paragraph—\n“(8) If, at the conclusion of the hearing of a mitigation appeal or a reasonable excuse appeal at which each of the parties appears in person or by his representative, the chairman gives or announces the decision of the tribunal the chairman may ask the parties whether they require the decision of the tribunal to be recorded in a written document in accordance with paragraph (1) of this rule, and if neither of the parties so requires, the foregoing provisions of this rule shall apply as if the appeal had been an 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/22",
    "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."
}