{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2001/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2001/introduction.json",
  "legislation": "uksi/2001/3073",
  "legislation_title": "The Value Added Tax Tribunals (Amendment) Rules 2001",
  "legislation_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2001",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 8th September 2001\nLaid before Parliament 10th September 2001\nComing into force 1st October 2001\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 Scottish Ministers and with the Council on Tribunals in accordance with section 8 of the Tribunals and Inquiries Act 1992, makes the following Rules:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23. The words “Scottish Ministers” in paragraph 9 of Schedule 12 were substituted for “Secretary of State” by S.I. 1999/1750 and the words “Secretary of State” were substituted for “Lord Advocate” by S.I. 1999/678. 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/2001/3073/introduction",
    "retrieved_at": "2026-10-29T07:29:04.854414+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."
}