{
  "url": "https://openlegislation.uk/transfer-of-functions-registration-and-statistics-order-1996/schedule-2/paragraph-27",
  "json_url": "https://openlegislation.uk/transfer-of-functions-registration-and-statistics-order-1996/schedule-2/paragraph-27.json",
  "legislation": "uksi/1996/273",
  "legislation_title": "The Transfer of Functions (Registration and Statistics) Order 1996",
  "legislation_url": "https://openlegislation.uk/transfer-of-functions-registration-and-statistics-order-1996",
  "path": "schedule/2/paragraph/27",
  "kind": "paragraph",
  "number": "27",
  "heading": null,
  "text": "(1) Section 91 of the Value Added Tax Act 1994 (disclosure of information for statistical purposes) shall be amended as follows.\n(2) In subsection (1), for the words “Central Statistical Office of the Chancellor of the Exchequer” there shall be substituted the words “Office for National Statistics”.\n(3) In subsections (2) and (5), for the words “Central Statistical Office” there shall be substituted the words “Office for National Statistics”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affecting": "ukpga/2007/3",
      "affecting_title": "Income Tax Act 2007"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/273/schedule/2/paragraph/27",
    "retrieved_at": "2026-10-29T12:52:47.442614+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."
}