{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1997/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1997/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 7th February 1997\nLaid before Parliament 7th February 1997\nComing into force 1st March 1997\nThe Lord Chancellor, in exercise of the powers conferred on him by paragraph 9 of Schedule 12 to the Value Added Tax Act 1994, after consultation with the Lord Advocate and with the Council on Tribunals in accordance with section 8 of the Tribunals and Inquiries Act 1992, hereby makes the following Rules:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23; by virtue of paragraph 1(2) of Schedule 12, references in Schedule 12 to VAT tribunals are replaced by references to VAT and duties tribunals."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 53."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/255/introduction",
    "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."
}