{
  "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-10/paragraph-7",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-10/paragraph-7.json",
  "legislation": "ukpga/1983/55",
  "legislation_title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
  "path": "schedule/10/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "Sections 252 and 254 of the Local Government Act 1972 and section 215 of the Local Government (Scotland) Act 1973 shall apply in relation to section 20(6) of this Act as they applied to section 15(6) of the Finance Act 1972.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1972 c. 70."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1973 c. 65."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "1972 c. 41."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1983/55/schedule/10/paragraph/7",
    "retrieved_at": "2026-10-29T10:04:55.994456+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."
}