{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2004/article-4",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2004/article-4.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/4",
  "kind": "article",
  "number": "4",
  "heading": "Amendments to Value Added Tax Tribunals Rules 1986",
  "text": "In rule 8A (further provision about statement of case), after “section 30(1) of the 2003 Act” insert “or regulation 6 (1) of the Export (Penalty) Regulations”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1032/article/4",
    "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."
}