{
  "url": "https://openlegislation.uk/health-and-personal-social-servicesnorthern-ireland-consequential-amendmentsorder-1991/article-5",
  "json_url": "https://openlegislation.uk/health-and-personal-social-servicesnorthern-ireland-consequential-amendmentsorder-1991/article-5.json",
  "legislation": "uksi/1991/195",
  "legislation_title": "The Health and Personal Social Services(Northern Ireland Consequential Amendments)Order 1991",
  "legislation_url": "https://openlegislation.uk/health-and-personal-social-servicesnorthern-ireland-consequential-amendmentsorder-1991",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Amendment of the Value Added Tax Act 1983",
  "text": "In section 27 of the Value Added Tax Act 1983—\n(a) in subsection (4) after “Northern Ireland department” there shall be inserted “, a Northern Ireland health and social services body”;\n(b) after subsection (5) there shall be added the following subsection—\n“(6) In subsection (4) “Northern Ireland health and social services body” means—\n(a) a health and social services body as defined in Article 7(6) of the Health and Personal Social Services (Northern Ireland) Order 1991; and\n(b) a Health and Social Services trust established under that Order.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1983 c. 55; subsection (5) was added by section 61(4) of the National Health Service and Community Care Act 1990 (c. 19)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/195/article/5",
    "retrieved_at": "2026-10-29T14:52:06.973215+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."
}