{
  "url": "https://openlegislation.uk/local-government-transitional-provisions-scotland-order-1995/article-4",
  "json_url": "https://openlegislation.uk/local-government-transitional-provisions-scotland-order-1995/article-4.json",
  "legislation": "uksi/1995/1878",
  "legislation_title": "The Local Government (Transitional Provisions) (Scotland) Order 1995",
  "legislation_url": "https://openlegislation.uk/local-government-transitional-provisions-scotland-order-1995",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Transitional provision— VAT",
  "text": "In relation to the period prior to 1st April 1996, section 33 of the Value Added Tax Act 1994 shall apply to a new local authority as it applies to a local authority within the meaning of section 96(4) of that Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1878/article/4",
    "retrieved_at": "2026-10-29T13:05:37.998647+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."
}