{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1991/article-24",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1991/article-24.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/24",
  "kind": "article",
  "number": "24",
  "heading": null,
  "text": "After rule 32(3) there shall be inserted the following paragraph—\n“(4) Any reference in this rule to the sending of any document to any party to an appeal or application or to any other person by post shall be construed as including a reference to the transmission of a facsimile of such document by facsimile transmission process.”.",
  "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/24",
    "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."
}