{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2003/article-4",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2003/article-4.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/4",
  "kind": "article",
  "number": "4",
  "heading": "Amendments to Value Added Tax Tribunals Rules 1986",
  "text": "In rule 7(1)(a) (statement of case etc), after “making of the penalty assessment” insert “or, as the case may be, the ascertainment of the penalty” and after “making of the assessment for” insert “, or, as the case may be, the ascertainment of,”.",
  "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/4",
    "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."
}