{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2007/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2007/introduction.json",
  "legislation": "uksi/2007/2351",
  "legislation_title": "The Value Added Tax Tribunals (Amendment) Rules 2007",
  "legislation_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 8th August 2007\nLaid before Parliament 10th August 2007\nComing into force 17th September 2007\nThe Lord Chancellor makes the following Rules, in exercise of the powers conferred by paragraph 9 of Schedule 12 to the Value Added Tax Act 1994, after consultation with the Scottish Ministers in accordance with that paragraph, and after consultation with the Council on Tribunals in accordance with section 8 of the Tribunals and Inquiries Act 1992.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c.23. The functions of the Lord Advocate under paragraph 9 of Schedule 12 were transferred to the Secretary of State by the Transfer of Functions (Lord Advocate and Secretary of State) Order 1999 (S.I. 1999/678), article 2(1) and the Schedule. Those functions are now exercisable by the Scottish Ministers by virtue of the Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc) Order 1999 (S.I. 1999/1750), article 2 and Schedule 1. By virtue of paragraph 1(2) of Schedule 12 to the 1994 Act, references in Schedule 12 to value added tax (or VAT) tribunals are construed as references to value added tax (or VAT) and duties tribunals."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c.53."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2351/introduction",
    "retrieved_at": "2026-10-29T03:45:25.022189+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."
}