{
  "legislation": {
    "id": "uksi/1986/590",
    "title": "The Value Added Tax Tribunals Rules 1986",
    "short_title": "Value Added Tax Tribunals 1986",
    "citation": "S.I. 1986/590",
    "type": "uksi",
    "date": null,
    "revised": false,
    "unapplied_effects": 91,
    "url": "https://openlegislation.uk/value-added-tax-tribunals-rules-1986",
    "json_url": "https://openlegislation.uk/value-added-tax-tribunals-rules-1986.json"
  },
  "direction": "made_to",
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      },
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    },
    {
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        "title": "The Value Added Tax Tribunals Rules 1986",
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      },
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    {
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        "provisions": "rule 2 (defn of reasonable excuse appeal and the reg.istrar)",
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    {
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        "title": "The Value Added Tax Tribunals Rules 1986",
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      },
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    {
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        "title": "The Value Added Tax Tribunals Rules 1986",
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      },
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      },
      "affecting": {
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        "title": "The Value Added Tax Tribunals (Amendment) Rules 1991",
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    {
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      },
      "affecting": {
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    {
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        "title": "The Value Added Tax Tribunals Rules 1986",
        "provisions": "rules 22(4), 26(1), 28(1), 29(1)(b), 30(1)(2)(7)",
        "url": "https://openlegislation.uk/value-added-tax-tribunals-rules-1986"
      },
      "affecting": {
        "id": "uksi/1991/186",
        "title": "The Value Added Tax Tribunals (Amendment) Rules 1991",
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      },
      "applied": false,
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    },
    {
      "type": "substituted",
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        "id": "uksi/1986/590",
        "title": "The Value Added Tax Tribunals Rules 1986",
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      },
      "affecting": {
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      },
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    },
    {
      "type": "amended",
      "affected": {
        "id": "uksi/1986/590",
        "title": "The Value Added Tax Tribunals Rules 1986",
        "provisions": "rule 5, 7(1)(a)”(c), 8, 11(1)(4)(6)(7), 19(4), 20(1)",
        "url": "https://openlegislation.uk/value-added-tax-tribunals-rules-1986"
      },
      "affecting": {
        "id": "uksi/1991/186",
        "title": "The Value Added Tax Tribunals (Amendment) Rules 1991",
        "provisions": null,
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      },
      "applied": false,
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      "in_force_date": null
    },
    {
      "type": "inserted",
      "affected": {
        "id": "uksi/1986/590",
        "title": "The Value Added Tax Tribunals Rules 1986",
        "provisions": "rule 21A",
        "url": "https://openlegislation.uk/value-added-tax-tribunals-rules-1986"
      },
      "affecting": {
        "id": "uksi/1991/186",
        "title": "The Value Added Tax Tribunals (Amendment) Rules 1991",
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      "applied": false,
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    }
  ],
  "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."
}