{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1991/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1991/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 6th February 1991\nLaid before Parliament 12th February 1991\nComing into force 1st March 1991\nThe Lord Chancellor, in exercise of the powers conferred by paragraph 9 of Schedule 8 to the Value Added Tax Act 1983 and now vested in him by section 27 of the Finance Act 1985, and after consultation with the Lord Advocate in accordance with the saidsection 27 and with the Council on Tribunals in accordance with section 10 of the Tribunals and Inquiries Act 1971, hereby makes the following Rules:—",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1983 c. 55."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1985 c. 54; the Finance Act 1985 (Value Added Tax Tribunals Rules) (Appointed Day) Order 1986 S.I. 1986/934."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1971 c. 62."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/186/introduction",
    "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."
}