{
  "url": "https://openlegislation.uk/value-added-tax-act-1994-schedule-9-exemptions-health-and-welfare-amendment-order-2023/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994-schedule-9-exemptions-health-and-welfare-amendment-order-2023/article-2.json",
  "legislation": "uksi/2023/388",
  "legislation_title": "The Value Added Tax Act 1994 (Schedule 9) (Exemptions: Health and Welfare) (Amendment) Order 2023",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994-schedule-9-exemptions-health-and-welfare-amendment-order-2023",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendment of Group 7 of Schedule 9 to the Value Added Tax Act 1994",
  "text": "In Part 2 of Schedule 9 to the Value Added Tax Act 1994 (exemptions), in Group 7 (health and welfare), in Note (2A), after “services are wholly performed” insert “or directly supervised”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Relevant amending instruments are S.I. 1996/2949, S.I 2007/206 and S.I. 2010/231."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/388/article/2",
    "retrieved_at": "2026-10-28T21:47:09.659171+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."
}