{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-appeals-northern-ireland-order-1994",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-appeals-northern-ireland-order-1994.json",
  "id": "uksi/1994/1978",
  "title": "The Value Added Tax Tribunals Appeals (Northern Ireland) Order 1994",
  "short_title": "Value Added Tax Tribunals Appeals 1994",
  "long_title": "This Order enables an appeal from a VAT and duties tribunal in Northern Ireland to be made direct to the Court of Appeal instead of to the High Court, in prescribed circumstances similar to those applying to appeals from the High Court to the House of Lords.",
  "citation": "S.I. 1994/1978",
  "type": "uksi",
  "year": "1994",
  "number": "1978",
  "version": "current",
  "date": "1994-07-22",
  "revised": false,
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  "unapplied_effects": 1,
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    {
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      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-tribunals-appeals-northern-ireland-order-1994/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-tribunals-appeals-northern-ireland-order-1994/article-1",
      "extent": null,
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      "parent": null
    },
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      "url": "https://openlegislation.uk/value-added-tax-tribunals-appeals-northern-ireland-order-1994/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-tribunals-appeals-northern-ireland-order-1994/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-tribunals-appeals-northern-ireland-order-1994/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Order",
      "affecting": "uksi/2009/56",
      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
      "affecting_provisions": "Sch. 2 para. 187(g)"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1985/54",
      "title": "Finance Act 1985",
      "url": "https://openlegislation.uk/finance-act-1985",
      "provisions": [
        "section/26"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-tribunals-appeals-northern-ireland-order-1994/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-tribunals-appeals-northern-ireland-order-1994/changes/by-it.json",
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  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-tribunals-appeals-northern-ireland-order-1994/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1978",
    "retrieved_at": "2026-10-29T13:28:44.120341+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."
}