{
  "url": "https://openlegislation.uk/food-industry-development-scheme-1997/schedule-2/paragraph-6",
  "json_url": "https://openlegislation.uk/food-industry-development-scheme-1997/schedule-2/paragraph-6.json",
  "legislation": "uksi/1997/2673",
  "legislation_title": "The Food Industry Development Scheme 1997",
  "legislation_url": "https://openlegislation.uk/food-industry-development-scheme-1997",
  "path": "schedule/2/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "Value added tax incurred on costs referred to in paragraphs 4 and 5 of this Schedule and which cannot be reclaimed from the Commissioners of Customs and Excise.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/2673/schedule/2/paragraph/6",
    "retrieved_at": "2026-10-29T11:43:15.943422+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."
}