{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2003/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2003/article-3.json",
  "legislation": "uksi/2003/2757",
  "legislation_title": "The Value Added Tax Tribunals (Amendment) Rules 2003",
  "legislation_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2003",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Amendments to Value Added Tax Tribunals Rules 1986",
  "text": "In rule 4(3) (time for appealing), for “or section 40(8) of the 2001 Act” substitute “section 40(8) of the 2001 Act or section 35(4) of the 2003 Act”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2757/article/3",
    "retrieved_at": "2026-10-29T05:46:13.143349+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."
}