{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2004/article-1",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2004/article-1.json",
  "legislation": "uksi/2004/1032",
  "legislation_title": "The Value Added Tax Tribunals (Amendment) Rules 2004",
  "legislation_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2004",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": "Citation, commencement and interpretation",
  "text": "(1) These Rules may be cited as the Value Added Tax Tribunals (Amendment) Rules 2004 and shall come into force on 4th May 2004.\n(2) In these Rules a rule referred to by number alone means the rule so numbered in the Value Added Tax Tribunals Rules 1986.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1986/590; relevant amending instruments are S.I. 1991/186, 1994/2617, 1997/255, 2001/3073, 2002/2851 and 2003/2757."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1032/article/1",
    "retrieved_at": "2026-10-29T05:28:01.396500+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."
}