{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2002",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2002.json",
  "id": "uksi/2002/2851",
  "title": "The Value Added Tax Tribunals (Amendment) Rules 2002",
  "short_title": "Value Added Tax Tribunals 2002",
  "long_title": "These Rules amend the Value Added Tax Tribunals Rules 1986 (S.I. 1986/590) to provide for a new jurisdiction, covering appeals relating to the aggregates levy, given to the VAT and duties tribunals by the Finance Act 2001 (c. 9).",
  "citation": "S.I. 2002/2851",
  "type": "uksi",
  "year": "2002",
  "number": "2851",
  "version": "current",
  "date": "2002-11-16",
  "revised": false,
  "valid_from": null,
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  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2002/introduction",
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      "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2002/article-1",
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    },
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      "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2002/article-2",
      "extent": null,
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      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Amendments to the Value Added Tax Tribunals Rules 1986",
      "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2002/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Amendments to the Value Added Tax Tribunals Rules 1986",
      "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2002/article-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
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      "heading": "Amendments to the Value Added Tax Tribunals Rules 1986",
      "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2002/article-5",
      "extent": null,
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    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Amendments to the Value Added Tax Tribunals Rules 1986",
      "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2002/article-6",
      "extent": null,
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    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": "Amendments to the Value Added Tax Tribunals Rules 1986",
      "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2002/article-7",
      "extent": null,
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    },
    {
      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2002/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2002/note",
      "extent": null,
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    }
  ],
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      "date": "2008-11-27",
      "size": null,
      "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2002/pdf/uksi_20022851_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2002/2851/pdfs/uksi_20022851_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "schedule/12/paragraph/9"
      ]
    },
    {
      "id": "ukpga/1992/53",
      "title": "Tribunals and Inquiries Act 1992",
      "url": "https://openlegislation.uk/tribunals-and-inquiries-act-1992",
      "provisions": []
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2002/changes.json",
  "changes_made_by": 7,
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  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2002/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2851",
    "retrieved_at": "2026-10-29T06:39:53.687284+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."
}