{
  "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/section-1",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/section-1.json",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  "legislation_title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",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": "section/1",
  "kind": "section",
  "number": "1",
  "heading": "Value added tax.",
  "text": "A tax, to be known as value added tax, shall be charged in accordance with the provisions of this Act on the supply of goods and services in the United Kingdom (including anything treated as such a supply) on the acquisition in the United Kingdom from other member States of any goods and on the importation of goods from places outside the member States.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 1 substituted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 14(2), Sch. 3 Pt. I para.2; S.I. 1992/3261, art. 3,Sch. (with art. 4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1983/55/section/1",
    "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."
}