{
  "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-6/part-Group/11/Works/of/Art/etc./paragraph-2",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-6/part-Group/11/Works/of/Art/etc./paragraph-2.json",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  "legislation_title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",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/6/part/Group/11/Works/of/Art/etc./paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "The disposal of an object with respect to which capital transfer tax is not chargeable by virtue of paragraph 1(3)(a) or (4), paragraph 3(4)(a), or the words following paragraph 3(4), of Schedule 5 to the Capital Transfer Tax Act 1984.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words substituted by virtue of Capital Transfer Tax Act 1984 (c. 51, SIF 65), Sch. 8 para. 24 (group 11 being therein referred to as group II)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1984 c. 51 (65)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1983/55/schedule/6/part/Group/11/Works/of/Art/etc./paragraph/2",
    "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."
}