{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1991/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1991/article-3.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/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "In rule 2—\n(a) after the definition of “costs” there shall be inserted the following definition—\n““date of notification”, in relation to any document, means the date on which a proper officer sends that document, or copy of that document, to any person under these rules;”\n(b) after the definition of “disputed decision” there shall be inserted the following definition—\n““hardship direction” means a direction that an appeal or an intended appeal should be entertained notwithstanding that the amount which the Commissioners have determined to be payable as tax has not been paid or deposited with them;”\n(c) in the definition of “reasonable excuse appeal”—\n(i) after the words “with respect to the” there shall be inserted the words “liability to or”;\n(ii) before the figures “14(6),” there shall be inserted the figures “13A(3),”; and\n(iii) after the figures “14(6),”, there shall be inserted the figures “14A(5),”; and\n(d) in the definition of “the Registrar”, after the words “the Lord Chancellor” there shall be inserted the words “or, in Scotland, the Secretary of State”.",
  "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/3",
    "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."
}