{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-27/paragraph-11",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-27/paragraph-11.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/27/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "(1) Expressions used in this Schedule and in VATA 1994 have the same meaning in this Schedule as in that Act.\n(2) In this Schedule “treated as taking place” means treated as taking place for the purposes of the charge to VAT.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/27/paragraph/11",
    "retrieved_at": "2026-10-29T09:08:44.989153+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."
}