{
  "url": "https://openlegislation.uk/draft-health-and-social-care-act-northern-ireland-2022-consequential-amendments-order-2022/article-5",
  "json_url": "https://openlegislation.uk/draft-health-and-social-care-act-northern-ireland-2022-consequential-amendments-order-2022/article-5.json",
  "legislation": "ukdsi/2022/9780348236637",
  "legislation_title": "The Health and Social Care Act (Northern Ireland) 2022 (Consequential Amendments) Order 2022",
  "legislation_url": "https://openlegislation.uk/draft-health-and-social-care-act-northern-ireland-2022-consequential-amendments-order-2022",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Value Added Tax Act 1994",
  "text": "In Part 2 of Schedule 8 (Zero-rated supplies of goods and services: groups) to the Value Added Tax Act 1994—\n(a) in the Notes to Group 12 (zero rating of medical goods and services), omit Note (5H)(c);\n(b) in the Notes to Group 15 (zero rating of goods and services in relation to charities), omit Note (4)(c).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Note (5H)(c) was substituted by S.I. 2016/620."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Note (4)(c) was substituted by S.I. 2016/620."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2022/9780348236637/article/5",
    "retrieved_at": "2026-10-30T14:45:15.587932+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."
}