{
  "url": "https://openlegislation.uk/northern-ireland-assembly-commission-crown-status-order-1999/article-8",
  "json_url": "https://openlegislation.uk/northern-ireland-assembly-commission-crown-status-order-1999/article-8.json",
  "legislation": "uksi/1999/3145",
  "legislation_title": "The Northern Ireland Assembly Commission (Crown Status) Order 1999",
  "legislation_url": "https://openlegislation.uk/northern-ireland-assembly-commission-crown-status-order-1999",
  "path": "article/8",
  "kind": "article",
  "number": "8",
  "heading": "Value Added Tax",
  "text": "The Commission shall be treated as a Crown body for the purposes of the Value Added Tax Act 1994 and accordingly for the purposes of section 41 of that Act (application to the Crown) it shall be treated as a government department.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 8 in force at 2.12.1999, see art. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/3145/article/8",
    "retrieved_at": "2026-10-29T09:34:27.958188+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."
}