{
  "url": "https://openlegislation.uk/finance-act-1987/schedule-2/paragraph-1",
  "json_url": "https://openlegislation.uk/finance-act-1987/schedule-2/paragraph-1.json",
  "legislation": "ukpga/1987/16",
  "legislation_title": "Finance Act 1987",
  "legislation_url": "https://openlegislation.uk/finance-act-1987",
  "path": "schedule/2/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "Section 7 of the principal Act (reverse charge on supplies received from abroad) shall be amended as follows—\n(a) in paragraph (b) of subsection (1), for the words “taxable person” there shall be substitiuted “person (in this section referred to as “the recipient”)”;\n(b) in subsection (1), in the words following paragraph (b) for the words “as if the taxable person” there shall be substituted “as if the recipient”;\n(c) in subsections (3) and (4) for the words “taxable person” there shall be substituted “recipient”; and\n(d) in subsection (3) for the words “the allowance” there shall be substituted “any allowance”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1987/16/schedule/2/paragraph/1",
    "retrieved_at": "2026-10-29T09:52:46.435061+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."
}