{
  "url": "https://openlegislation.uk/finance-act-2001/schedule-33/part-3",
  "json_url": "https://openlegislation.uk/finance-act-2001/schedule-33/part-3.json",
  "legislation": "ukpga/2001/9",
  "legislation_title": "Finance Act 2001",
  "legislation_url": "https://openlegislation.uk/finance-act-2001",
  "path": "schedule/33/part/3",
  "kind": "part",
  "number": "3",
  "heading": "OTHER TAXES",
  "text": "(1) VALUE ADDED TAX: REDUCED RATE\nShort title and chapter or title and number\nExtent of repeal or revocation\nValue Added Tax Act 1994 (c. 23)\nSection 2(1A) to (1C).\nSection 97(4)(aa).\nSchedule A1.\nFinance Act 1995 (c. 4)\nSection 21.\nFinance (No. 2) Act 1997 (c. 58)\nSection 6.\nValue Added Tax (Reduced Rate) Order 1998 (S.I. 1998/ 1375)\nThe whole Order.\nFinance Act 2000 (c. 17)\nSection 135.\nIn Schedule 6, paragraph 9(4).\nSchedule 35.\nValue Added Tax (Reduced Rate) Order 2000 (S.I. 2000/ 2954)\nThe whole Order.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/9/schedule/33/part/3",
    "retrieved_at": "2026-10-29T09:20:10.469456+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."
}