{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2002/article-4",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2002/article-4.json",
  "legislation": "uksi/2002/2851",
  "legislation_title": "The Value Added Tax Tribunals (Amendment) Rules 2002",
  "legislation_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2002",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Amendments to the Value Added Tax Tribunals Rules 1986",
  "text": "In rule 4—\n(a) in paragraph (1)—\n(i) for “paragraph (2)”, substitute “paragraphs (2) and (3)”; and\n(ii) omit “and any direction made under rule 19”; and\n(b) after paragraph (2), insert—\n“(3) Where a decision is deemed to have been confirmed by the Commissioners under section 15(2) of the 1994 Act, section 54(8) of the 1996 Act, paragraph 121(8) of Schedule 6 to the 2000 Act or section 40(8) of the 2001 Act, a notice of appeal shall be served at the appropriate tribunal centre before the expiration of 75 days after the day on which the review was required.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Finance Act 1994 (c. 9)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Finance Act 1996 (c. 8)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Finance Act 2000 (c. 17)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2851/article/4",
    "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."
}