{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2002/note",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2002/note.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": "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 (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).\nIn addition the opportunity has been taken to correct an anomaly and provide a time limit for the filing of a notice of appeal where the Commissioners have failed to review a decision within the time required by the relevant statute. Specific reference to rule 19 has been omitted from Article 4 as that rule is of general application.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2851/note",
    "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."
}