{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1997/article-8",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1997/article-8.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/8",
  "kind": "article",
  "number": "8",
  "heading": null,
  "text": "In rule 16(2), after “the Act”, there shall be inserted “or under section 56(3), (4) or (5) of the 1996 Act”.",
  "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/8",
    "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."
}