{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1994/article-5",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1994/article-5.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/5",
  "kind": "article",
  "number": "5",
  "heading": null,
  "text": "In rule 3(2)—\n(a) after sub-paragraph (a), there shall be inserted—\n“(aa) state the date (if any) with effect from which the appellant was registered for tax and the nature of his business;”; and\n(b) the words “set out, or” in sub-paragraph (d) shall be deleted.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/2617/article/5",
    "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."
}