{
  "url": "https://openlegislation.uk/finance-act-2008-schedule-40-appointed-day-transitional-provisions-and-consequential-amendments-order-2009/schedule-1/paragraph-12",
  "json_url": "https://openlegislation.uk/finance-act-2008-schedule-40-appointed-day-transitional-provisions-and-consequential-amendments-order-2009/schedule-1/paragraph-12.json",
  "legislation": "uksi/2009/571",
  "legislation_title": "The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2008-schedule-40-appointed-day-transitional-provisions-and-consequential-amendments-order-2009",
  "path": "schedule/1/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": "Value Added Tax Act 1994",
  "text": "The Value Added Tax Act 1994 is amended as follows.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23. Sections 60, 61, 63 and 64 were omitted by section 97 of and paragraph 29(d) of Schedule 24 to the Finance Act 2007. Section 67 was omitted by paragraph 25(f) of Schedule 41 to the Finance Act 2008."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/571/schedule/1/paragraph/12",
    "retrieved_at": "2026-10-29T03:15:45.895499+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."
}