{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-rules-1986",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-rules-1986.json",
  "id": "uksi/1986/590",
  "title": "The Value Added Tax Tribunals Rules 1986",
  "short_title": "Value Added Tax Tribunals 1986",
  "long_title": null,
  "citation": "S.I. 1986/590",
  "type": "uksi",
  "year": "1986",
  "number": "590",
  "version": "current",
  "date": null,
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 91,
  "provisions": [],
  "has_text": false,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "1986-04-09",
      "size": null,
      "url": "https://openlegislation.uk/value-added-tax-tribunals-rules-1986/pdf/uksi_19860590_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1986/590/pdfs/uksi_19860590_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affected_provisions": "rule 30A",
      "affecting": "uksi/1986/2290",
      "affecting_title": null,
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "rule 21(3)(4)(6)(c), (b)",
      "affecting": "uksi/1991/186",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1991",
      "affecting_provisions": null
    },
    {
      "type": "substituted",
      "affected_provisions": "rule 20(2)(b)",
      "affecting": "uksi/1991/186",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1991",
      "affecting_provisions": null
    },
    {
      "type": "inserted",
      "affected_provisions": "rule 32(4)",
      "affecting": "uksi/1991/186",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1991",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "rule 31(1)(2)",
      "affecting": "uksi/1991/186",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1991",
      "affecting_provisions": null
    },
    {
      "type": "inserted",
      "affected_provisions": "rule 30(8)",
      "affecting": "uksi/1991/186",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1991",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "rules 22(4), 26(1), 28(1), 29(1)(b), 30(1)(2)(7)",
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      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1991",
      "affecting_provisions": null
    },
    {
      "type": "added",
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      "affecting_provisions": null
    },
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      "affecting_provisions": null
    },
    {
      "type": "amended",
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      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1991",
      "affecting_provisions": null
    },
    {
      "type": "inserted",
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      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1991",
      "affecting_provisions": null
    },
    {
      "type": "inserted",
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      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1991",
      "affecting_provisions": null
    },
    {
      "type": "rev. in Pt.",
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      "type": "amended",
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      "type": "added",
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      "type": "amended",
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      "affecting_provisions": "rule 8"
    },
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      "type": "substituted",
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      "affecting_provisions": "rule 10"
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      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1994",
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    {
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      "type": "added",
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      "affecting_provisions": "rule 14"
    },
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      "type": "amended",
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      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1994",
      "affecting_provisions": "rule 15"
    },
    {
      "type": "added",
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      "affecting_provisions": "rule 3(a)"
    },
    {
      "type": "amended",
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      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1994",
      "affecting_provisions": "rule 16"
    },
    {
      "type": "rev. in Pt.",
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      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1994",
      "affecting_provisions": "rule 17(a)"
    },
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      "type": "added",
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      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1994",
      "affecting_provisions": "rule 17(b)"
    },
    {
      "type": "amended",
      "affected_provisions": "rule 27(1)(c)",
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      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1994",
      "affecting_provisions": "rule 18"
    },
    {
      "type": "substituted",
      "affected_provisions": "rule 27(2)",
      "affecting": "uksi/1994/2617",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1994",
      "affecting_provisions": "rule 19"
    },
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      "type": "amended",
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      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1994",
      "affecting_provisions": "rule 20"
    },
    {
      "type": "amended",
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      "affecting": "uksi/1994/2617",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1994",
      "affecting_provisions": "rule 21"
    },
    {
      "type": "amended",
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      "affecting": "uksi/1994/2617",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1994",
      "affecting_provisions": "rule 22"
    },
    {
      "type": "substituted",
      "affected_provisions": "rule 30(8)",
      "affecting": "uksi/1994/2617",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1994",
      "affecting_provisions": "rule 23"
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    {
      "type": "added",
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      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1994",
      "affecting_provisions": "rule 3(b)"
    },
    {
      "type": "amended",
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      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1994",
      "affecting_provisions": "rule 24"
    },
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      "type": "amended",
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      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1994",
      "affecting_provisions": "rule 7"
    },
    {
      "type": "amended",
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      "affecting": "uksi/1994/2617",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1994",
      "affecting_provisions": "rule 4(f)"
    },
    {
      "type": "amended",
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    {
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      "affecting_provisions": "rule 4(c)"
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    },
    {
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      "affecting_provisions": "rule 4(h)"
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      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1994",
      "affecting_provisions": "rule 4(j)"
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      "affecting_provisions": "rule 4(k)"
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      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1994",
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      "type": "rev.in pt.",
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      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1997",
      "affecting_provisions": "rule 7(1)"
    },
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      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1997",
      "affecting_provisions": "rule 5"
    },
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      "type": "amended",
      "affected_provisions": "Arrangement of rules",
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      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1997",
      "affecting_provisions": "art.3"
    },
    {
      "type": "added",
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      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1997",
      "affecting_provisions": "rule 12(b)"
    },
    {
      "type": "amended",
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      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1997",
      "affecting_provisions": "rule 12(a)"
    },
    {
      "type": "rev.in pt.",
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      "affecting": "uksi/1997/255",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1997",
      "affecting_provisions": "rule 11"
    },
    {
      "type": "amended",
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      "affecting": "uksi/1997/255",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1997",
      "affecting_provisions": "rule 10"
    },
    {
      "type": "amended",
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      "affecting": "uksi/1997/255",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1997",
      "affecting_provisions": "rule 9"
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    {
      "type": "amended",
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      "affecting": "uksi/1997/255",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1997",
      "affecting_provisions": "rule 8"
    },
    {
      "type": "revoked",
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      "affecting": "uksi/1997/255",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1997",
      "affecting_provisions": "rule 7(2)"
    },
    {
      "type": "amended",
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      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1997",
      "affecting_provisions": "rule 4"
    },
    {
      "type": "added",
      "affected_provisions": "rule 8A",
      "affecting": "uksi/1997/255",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 1997",
      "affecting_provisions": "rule 6"
    },
    {
      "type": "am",
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      "affecting": "uksi/2001/3073",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 2001",
      "affecting_provisions": "rules 5, 6"
    },
    {
      "type": "am",
      "affected_provisions": "rule 16",
      "affecting": "uksi/2001/3073",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 2001",
      "affecting_provisions": "rule 4"
    },
    {
      "type": "am",
      "affected_provisions": "rule 2 defn(s)",
      "affecting": "uksi/2001/3073",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 2001",
      "affecting_provisions": "rule 3(b)–(e)"
    },
    {
      "type": "added",
      "affected_provisions": "rule 2 defn(s)",
      "affecting": "uksi/2001/3073",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 2001",
      "affecting_provisions": "rule 3(a)"
    },
    {
      "type": "am",
      "affected_provisions": "rule 20",
      "affecting": "uksi/2002/2851",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 2002",
      "affecting_provisions": "rule 7"
    },
    {
      "type": "added",
      "affected_provisions": "rule 2 defn(s)",
      "affecting": "uksi/2002/2851",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 2002",
      "affecting_provisions": "rule 3(a)"
    },
    {
      "type": "am",
      "affected_provisions": "rule 2 defn(s)",
      "affecting": "uksi/2002/2851",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 2002",
      "affecting_provisions": "rule 3(b)–(e)"
    },
    {
      "type": "am",
      "affected_provisions": "rule 4",
      "affecting": "uksi/2002/2851",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 2002",
      "affecting_provisions": "rule 4(a)(i), (b)"
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    {
      "type": "rep in pt",
      "affected_provisions": "rule 4",
      "affecting": "uksi/2002/2851",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 2002",
      "affecting_provisions": "rule 4(a)(ii)"
    },
    {
      "type": "am",
      "affected_provisions": "rule 16",
      "affecting": "uksi/2002/2851",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 2002",
      "affecting_provisions": "rule 5"
    },
    {
      "type": "am",
      "affected_provisions": "rule 19",
      "affecting": "uksi/2002/2851",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 2002",
      "affecting_provisions": "rule 6"
    },
    {
      "type": "am",
      "affected_provisions": "rule 7",
      "affecting": "uksi/2003/2757",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 2003",
      "affecting_provisions": "rule 4"
    },
    {
      "type": "am",
      "affected_provisions": "rule 19",
      "affecting": "uksi/2003/2757",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 2003",
      "affecting_provisions": "rule 7"
    },
    {
      "type": "am",
      "affected_provisions": "rule 8A",
      "affecting": "uksi/2003/2757",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 2003",
      "affecting_provisions": "rule 6"
    },
    {
      "type": "am",
      "affected_provisions": "rule 20",
      "affecting": "uksi/2003/2757",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 2003",
      "affecting_provisions": "rule 8"
    },
    {
      "type": "am",
      "affected_provisions": "rule 29",
      "affecting": "uksi/2003/2757",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 2003",
      "affecting_provisions": "rule 9"
    },
    {
      "type": "am",
      "affected_provisions": "rule 31",
      "affecting": "uksi/2003/2757",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 2003",
      "affecting_provisions": "rule 10"
    },
    {
      "type": "am",
      "affected_provisions": "rule 32",
      "affecting": "uksi/2003/2757",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 2003",
      "affecting_provisions": "rule 11"
    },
    {
      "type": "am",
      "affected_provisions": "rule 8",
      "affecting": "uksi/2003/2757",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 2003",
      "affecting_provisions": "rule 5"
    },
    {
      "type": "added",
      "affected_provisions": "rule 2 defn(s)",
      "affecting": "uksi/2003/2757",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 2003",
      "affecting_provisions": "rule 2(a)"
    },
    {
      "type": "am",
      "affected_provisions": "rule 2 defn(s)",
      "affecting": "uksi/2003/2757",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 2003",
      "affecting_provisions": "rule 2(b)–(e)"
    },
    {
      "type": "am",
      "affected_provisions": "rule 4",
      "affecting": "uksi/2003/2757",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 2003",
      "affecting_provisions": "rule 3"
    },
    {
      "type": "am",
      "affected_provisions": "rule 8A",
      "affecting": "uksi/2004/1032",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 2004",
      "affecting_provisions": "rule 4"
    },
    {
      "type": "am",
      "affected_provisions": "rule 20",
      "affecting": "uksi/2004/1032",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 2004",
      "affecting_provisions": "rule 5"
    },
    {
      "type": "am",
      "affected_provisions": "rule 31",
      "affecting": "uksi/2004/1032",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 2004",
      "affecting_provisions": "rule 6"
    },
    {
      "type": "am",
      "affected_provisions": "rule 2 defn(s)",
      "affecting": "uksi/2004/1032",
      "affecting_title": "The Value Added Tax Tribunals (Amendment) Rules 2004",
      "affecting_provisions": "rule 2(a), (c), (d)"
    },
    {
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  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-tribunals-rules-1986/changes.json",
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/1986/590",
    "retrieved_at": "2026-10-29T16:50:33.489299+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."
}