{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1997/article-12",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1997/article-12.json",
  "legislation": "uksi/1997/255",
  "legislation_title": "The Value Added Tax Tribunals (Amendment) Rules 1997",
  "legislation_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1997",
  "path": "article/12",
  "kind": "article",
  "number": "12",
  "heading": null,
  "text": "In rule 23—\n(a) in paragraph (1), before “place” there shall be inserted “the”; and\n(b) after paragraph (3) there shall be inserted—\n“(4) A proper officer shall send a notice stating the date and time when, and the place where, a hearing for the purpose of giving directions relating to an appeal will take place to the parties to the appeal which, unless the parties otherwise agree, shall be not earlier than 14 days after the date on which the notice is sent.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/255/article/12",
    "retrieved_at": "2026-10-29T12:26:19.308595+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."
}