{
  "url": "https://openlegislation.uk/finance-act-1997/section-32",
  "json_url": "https://openlegislation.uk/finance-act-1997/section-32.json",
  "legislation": "ukpga/1997/16",
  "legislation_title": "Finance Act 1997",
  "legislation_url": "https://openlegislation.uk/finance-act-1997",
  "path": "section/32",
  "kind": "section",
  "number": "32",
  "heading": "Voluntary registration.",
  "text": "For sub-paragraph (2) of paragraph 10 of Schedule 1 to the Value Added Tax Act 1994 (non-taxable supplies in respect of which a person is entitled to be registered) there shall be substituted the following sub-paragraph—\n“(2) A supply is within this sub-paragraph if—\n(a) it is made outside the United Kingdom but would be a taxable supply if made in the United Kingdom; or\n(b) it is specified for the purposes of subsection (2) of section 26 in an order made under paragraph (c) of that subsection.”",
  "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/1997/16/section/32",
    "retrieved_at": "2026-10-29T09:27:43.076653+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}