{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-36/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-36/paragraph-3.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/36/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) Section 7 (place of supply) is amended as follows.\n(2) In subsection (1), omit “or services”.\n(3) Omit subsection (10).\n(4) In subsection (11), omit “or services” (in each place).\n(5) In the heading, insert at the end “ of goods ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/36/paragraph/3",
    "retrieved_at": "2026-10-29T09:11:08.872832+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."
}