{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1997/note",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1997/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Rules)\nThese Rules amend the Value Added Tax Tribunals Rules 1986 to provide for the new jurisdiction to be given to the VAT and duties tribunals by the Finance Act 1996. The new jurisdiction covers appeals relating to landfill tax.\nThe Rules also make some minor amendments to the existing procedure and some minor improvements to the wording of the 1986 Rules.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/255/note",
    "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."
}