{
  "url": "https://openlegislation.uk/scotland-act-1998-consequential-modifications-no2-order-1999/schedule-2/paragraph-114",
  "json_url": "https://openlegislation.uk/scotland-act-1998-consequential-modifications-no2-order-1999/schedule-2/paragraph-114.json",
  "legislation": "uksi/1999/1820",
  "legislation_title": "The Scotland Act 1998 (Consequential Modifications) (No.2) Order 1999",
  "legislation_url": "https://openlegislation.uk/scotland-act-1998-consequential-modifications-no2-order-1999",
  "path": "schedule/2/paragraph/114",
  "kind": "paragraph",
  "number": "114",
  "heading": "Value Added Tax Act 1994 (c. 23)",
  "text": "(1) The Value Added Tax Act 1994 is amended as follows.\n(2) In section 91 (disclosure of information for statistical purposes)–\n(a) in subsection (2), after “(including a Northern Ireland department)” there is inserted “or to a member of the staff of the Scottish Administration”; and\n(b) in subsection (5), after “Northern Ireland department” there is inserted “or to any part of the Scottish Administration”.\n(3) In Note (2A) to Group 8 of Schedule 8 (zero-rating – transport), after “to a Government department” there is inserted “or any part of the Scottish Administration”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 114 in force at 1.7.1999, see art. 1(2)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Note 2A was inserted by S.I. 1995/3039."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/1820/schedule/2/paragraph/114",
    "retrieved_at": "2026-10-29T10:23:54.889802+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."
}