{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1994/article-23",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1994/article-23.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/23",
  "kind": "article",
  "number": "23",
  "heading": null,
  "text": "The following shall be substituted for rule 30(8)—\n“(8) If, at the conclusion of the hearing of a mitigation appeal or a reasonable excuse appeal the chairman gives or announces the decision of the tribunal, he may ask the parties present at the hearing whether they require the decision to be recorded in a written document in accordance with paragraph (1) of this rule, and if none of the parties present requires this the provisions of this rule shall apply as if the appeal had been an application.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Rule 30(8) was inserted by S.I. 1991/186."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/2617/article/23",
    "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."
}