{
  "url": "https://openlegislation.uk/finance-act-1984/schedule-23/part-III",
  "json_url": "https://openlegislation.uk/finance-act-1984/schedule-23/part-III.json",
  "legislation": "ukpga/1984/43",
  "legislation_title": "Finance Act 1984",
  "legislation_url": "https://openlegislation.uk/finance-act-1984",
  "path": "schedule/23/part/III",
  "kind": "part",
  "number": "III",
  "heading": "Value Added Tax",
  "text": "Chapter\nShort title\nExtent of repeal\n1983 c. 55.\nThe Value Added Tax Act 1983.\nIn section 16(5) the words “of a supply of goods or services outside the United Kingdom or\" and “supply or\".\nIn Schedule 5, in Group 8, in Note (2), in paragraph (b), the words “or alteration\" and paragraph (c).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1984/43/schedule/23/part/III",
    "retrieved_at": "2026-10-29T10:01:35.028197+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."
}