{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-appeals-northern-ireland-order-1994/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-appeals-northern-ireland-order-1994/article-2.json",
  "legislation": "uksi/1994/1978",
  "legislation_title": "The Value Added Tax Tribunals Appeals (Northern Ireland) Order 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-tribunals-appeals-northern-ireland-order-1994",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "If any party to proceedings before a VAT and duties tribunal in Northern Ireland is dissatisfied in point of law with a decision of the tribunal he may, notwithstanding section 11 of the Tribunals and Inquiries Act 1992 , appeal from the tribunal direct to the Court of Appeal if–\n(a) the parties consent;\n(b) the tribunal endorses its decision with a certificate that the decision involves a point of law relating wholly or mainly to the construction of an enactment, or of a statutory instrument, or of any of the Community Treaties or of any Community Instrument, which has been fully argued before it and fully considered by it; and\n(c) the leave of the Court of Appeal has been obtained.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 53."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1978/article/2",
    "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."
}