{
  "url": "https://openlegislation.uk/finance-act-1996/section-28",
  "json_url": "https://openlegislation.uk/finance-act-1996/section-28.json",
  "legislation": "ukpga/1996/8",
  "legislation_title": "Finance Act 1996",
  "legislation_url": "https://openlegislation.uk/finance-act-1996",
  "path": "section/28",
  "kind": "section",
  "number": "28",
  "heading": "Adaptation of aircraft and hovercraft.",
  "text": "(1) Section 22 of the Value Added Tax Act 1994 shall be omitted.\n(2) This section shall apply to supplies made on or after 1st January 1996.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1994 c. 23."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/8/section/28",
    "retrieved_at": "2026-10-29T09:32:25.231034+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."
}