{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1994/article-21",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1994/article-21.json",
  "legislation": "uksi/1994/2617",
  "legislation_title": "The Value Added Tax Tribunals (Amendment) Rules 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1994",
  "path": "article/21",
  "kind": "article",
  "number": "21",
  "heading": null,
  "text": "In rule 29(3), for “Rules 347 to 349 both inclusive of the Rules of Court enacted by the Act of Sederunt (Rules of Court) (Consolidation and Amendment) 1965” there shall be substituted “Chapter 42 of the Act of Sederunt (Rules of the Court of Session 1994)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1965/321."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1994/1443."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/2617/article/21",
    "retrieved_at": "2026-10-29T13:24:55.278128+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."
}