{
  "url": "https://openlegislation.uk/value-added-tax-act-1994",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994.json",
  "id": "ukpga/1994/23",
  "title": "Value Added Tax Act 1994",
  "short_title": "Value Added Tax Act 1994",
  "long_title": "An Act to consolidate the enactments relating to value added tax, including certain enactments relating to VAT tribunals.",
  "citation": "1994 c. 23",
  "type": "ukpga",
  "year": "1994",
  "number": "23",
  "version": "current",
  "date": "1994-07-05",
  "revised": true,
  "valid_from": "2026-10-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 38,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "The charge to tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I/crossheading/imposition-and-rate-of-vat",
      "kind": "crossheading",
      "number": null,
      "heading": "Imposition and rate of VAT",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Value added tax.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/imposition-and-rate-of-vat"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Rate of VAT.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/imposition-and-rate-of-vat"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Taxable persons and registration.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/imposition-and-rate-of-vat"
    },
    {
      "path": "section/3A",
      "kind": "section",
      "number": "3A",
      "heading": "Supplies of electronic, telecommunication and broadcasting services: special accounting schemes",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-3A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/imposition-and-rate-of-vat"
    },
    {
      "path": "part/I/crossheading/supply-of-goods-or-services-in-the-united-kingdom",
      "kind": "crossheading",
      "number": null,
      "heading": "Supply of goods or services in the United Kingdom",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Scope of VAT on taxable supplies.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-4",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/supply-of-goods-or-services-in-the-united-kingdom"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Meaning of supply: alteration by Treasury order.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/supply-of-goods-or-services-in-the-united-kingdom"
    },
    {
      "path": "section/5A",
      "kind": "section",
      "number": "5A",
      "heading": "Supplies of goods facilitated by online marketplaces: deemed supply",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-5A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/supply-of-goods-or-services-in-the-united-kingdom"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Time of supply.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/supply-of-goods-or-services-in-the-united-kingdom"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Place of supply of goods.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/supply-of-goods-or-services-in-the-united-kingdom"
    },
    {
      "path": "section/7AA",
      "kind": "section",
      "number": "7AA",
      "heading": "Reverse charge on goods supplied from abroad",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-7AA",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/supply-of-goods-or-services-in-the-united-kingdom"
    },
    {
      "path": "section/7A",
      "kind": "section",
      "number": "7A",
      "heading": "Place of supply of services",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-7A",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/supply-of-goods-or-services-in-the-united-kingdom"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "Reverse charge on supplies received from abroad.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/supply-of-goods-or-services-in-the-united-kingdom"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Place where supplier or recipient of services belongs.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/supply-of-goods-or-services-in-the-united-kingdom"
    },
    {
      "path": "section/9A",
      "kind": "section",
      "number": "9A",
      "heading": "Reverse charge on gas , electricity, heat or cooling...",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-9A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/supply-of-goods-or-services-in-the-united-kingdom"
    },
    {
      "path": "part/I/crossheading/acquisition-of-goods-from-member-states",
      "kind": "crossheading",
      "number": null,
      "heading": "Acquisition of goods from member States",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Scope of VAT on acquisitions from member States.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-10",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/crossheading/acquisition-of-goods-from-member-states"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Meaning of acquisition of goods from another member State.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-11",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/crossheading/acquisition-of-goods-from-member-states"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Time of acquisition.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/acquisition-of-goods-from-member-states"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Place of acquisition.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/acquisition-of-goods-from-member-states"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Acquisitions from persons belonging in other member States.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-14",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/crossheading/acquisition-of-goods-from-member-states"
    },
    {
      "path": "part/I/crossheading/goods-supplied-between-the-uk-and-member-states-under-calloff-stock-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "Goods supplied between the UK and member States under call-off stock arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/14A",
      "kind": "section",
      "number": "14A",
      "heading": "Call-off stock arrangements",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-14A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/goods-supplied-between-the-uk-and-member-states-under-calloff-stock-arrangements"
    },
    {
      "path": "part/I/crossheading/importation-of-goods-from-outside-the-member-states",
      "kind": "crossheading",
      "number": null,
      "heading": "Importation of goods ...",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Meaning of “importation of goods” into the United Kingdom",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/importation-of-goods-from-outside-the-member-states"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Application of customs enactments",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/importation-of-goods-from-outside-the-member-states"
    },
    {
      "path": "section/16A",
      "kind": "section",
      "number": "16A",
      "heading": "Postal packets",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-16A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/importation-of-goods-from-outside-the-member-states"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Free zone regulations.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/importation-of-goods-from-outside-the-member-states"
    },
    {
      "path": "part/I/crossheading/goods-subject-to-a-warehousing-regime",
      "kind": "crossheading",
      "number": null,
      "heading": "Goods subject to a warehousing regime",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Place and time of ... supply.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/goods-subject-to-a-warehousing-regime"
    },
    {
      "path": "section/18A",
      "kind": "section",
      "number": "18A",
      "heading": "Fiscal warehousing.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-18A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/goods-subject-to-a-warehousing-regime"
    },
    {
      "path": "section/18B",
      "kind": "section",
      "number": "18B",
      "heading": "Fiscally warehoused goods: relief.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-18B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/goods-subject-to-a-warehousing-regime"
    },
    {
      "path": "section/18C",
      "kind": "section",
      "number": "18C",
      "heading": "Warehouses and fiscal warehouses: services.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-18C",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/goods-subject-to-a-warehousing-regime"
    },
    {
      "path": "section/18D",
      "kind": "section",
      "number": "18D",
      "heading": "Removal from warehousing: accountability.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-18D",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/goods-subject-to-a-warehousing-regime"
    },
    {
      "path": "section/18E",
      "kind": "section",
      "number": "18E",
      "heading": "Deficiency in fiscally warehoused goods.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-18E",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/goods-subject-to-a-warehousing-regime"
    },
    {
      "path": "section/18F",
      "kind": "section",
      "number": "18F",
      "heading": "Sections 18A to 18E: supplementary.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-18F",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/goods-subject-to-a-warehousing-regime"
    },
    {
      "path": "part/I/crossheading/determination-of-value",
      "kind": "crossheading",
      "number": null,
      "heading": "Determination of value",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Value of supply of goods or services.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-19",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/determination-of-value"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Valuation of acquisitions from other member States.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-20",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/determination-of-value"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Value of imported goods.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/determination-of-value"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-22",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/determination-of-value"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Value of supplies involving relevant machine games",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-23",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/determination-of-value"
    },
    {
      "path": "section/23A",
      "kind": "section",
      "number": "23A",
      "heading": "Meaning of “relevant machine game”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-23A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/determination-of-value"
    },
    {
      "path": "part/I/crossheading/payment-of-vat-by-taxable-persons",
      "kind": "crossheading",
      "number": null,
      "heading": "Payment of VAT by taxable persons",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Input tax and output tax.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/payment-of-vat-by-taxable-persons"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Payment by reference to accounting periods and credit for input tax against output tax.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-25",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/payment-of-vat-by-taxable-persons"
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": "Input tax allowable under section 25.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-26",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/payment-of-vat-by-taxable-persons"
    },
    {
      "path": "section/26A",
      "kind": "section",
      "number": "26A",
      "heading": "Disallowance of input tax where consideration not paid",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-26A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/payment-of-vat-by-taxable-persons"
    },
    {
      "path": "section/26AA",
      "kind": "section",
      "number": "26AA",
      "heading": "Disapplication of disallowance under section 26A in insolvency",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-26AA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/payment-of-vat-by-taxable-persons"
    },
    {
      "path": "section/26AB",
      "kind": "section",
      "number": "26AB",
      "heading": "Adjustment of output tax in respect of supplies under section 55A",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-26AB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/payment-of-vat-by-taxable-persons"
    },
    {
      "path": "section/26B",
      "kind": "section",
      "number": "26B",
      "heading": "Flat-rate scheme",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-26B",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/payment-of-vat-by-taxable-persons"
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Goods imported for private purposes.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-27",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/payment-of-vat-by-taxable-persons"
    },
    {
      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": "Payments on account of VAT.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-28",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/payment-of-vat-by-taxable-persons"
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": "Invoices provided by recipients of goods or services.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-29",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/payment-of-vat-by-taxable-persons"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "Reliefs, exemptions and repayments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/II/crossheading/reliefs-etc-generally-available",
      "kind": "crossheading",
      "number": null,
      "heading": "Reliefs etc. generally available",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/29A",
      "kind": "section",
      "number": "29A",
      "heading": "Reduced rate",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-29A",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/reliefs-etc-generally-available"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "Zero-rating.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-30",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/reliefs-etc-generally-available"
    },
    {
      "path": "section/31",
      "kind": "section",
      "number": "31",
      "heading": "Exempt supplies ....",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-31",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/reliefs-etc-generally-available"
    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-32",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/reliefs-etc-generally-available"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": "Refunds of VAT in certain cases.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-33",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/reliefs-etc-generally-available"
    },
    {
      "path": "section/33A",
      "kind": "section",
      "number": "33A",
      "heading": "Refunds of VAT to museums and galleries",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-33A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/reliefs-etc-generally-available"
    },
    {
      "path": "section/33B",
      "kind": "section",
      "number": "33B",
      "heading": "Refunds of VAT to Academies",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-33B",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/reliefs-etc-generally-available"
    },
    {
      "path": "section/33C",
      "kind": "section",
      "number": "33C",
      "heading": "Refunds of VAT to charities within section 33D",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-33C",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/reliefs-etc-generally-available"
    },
    {
      "path": "section/33D",
      "kind": "section",
      "number": "33D",
      "heading": "Charities to which section 33C applies",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-33D",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/reliefs-etc-generally-available"
    },
    {
      "path": "section/33E",
      "kind": "section",
      "number": "33E",
      "heading": "Power to extend refunds of VAT to other persons",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-33E",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/reliefs-etc-generally-available"
    },
    {
      "path": "section/34",
      "kind": "section",
      "number": "34",
      "heading": "Capital goods.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-34",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/reliefs-etc-generally-available"
    },
    {
      "path": "section/35",
      "kind": "section",
      "number": "35",
      "heading": "Refund of VAT to persons constructing certain buildings.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-35",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/reliefs-etc-generally-available"
    },
    {
      "path": "section/36",
      "kind": "section",
      "number": "36",
      "heading": "Bad debts.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-36",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/reliefs-etc-generally-available"
    },
    {
      "path": "part/II/crossheading/acquisitions",
      "kind": "crossheading",
      "number": null,
      "heading": "Acquisitions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/36A",
      "kind": "section",
      "number": "36A",
      "heading": "Relief from VAT on acquisition if importation would attract relief",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-36A",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/crossheading/acquisitions"
    },
    {
      "path": "part/II/crossheading/imports-overseas-businesses-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Imports, overseas businesses etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/37",
      "kind": "section",
      "number": "37",
      "heading": "VAT on importation of goods: reliefs etc",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-37",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/imports-overseas-businesses-etc"
    },
    {
      "path": "section/38",
      "kind": "section",
      "number": "38",
      "heading": "Importation of goods by taxable persons.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-38",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/imports-overseas-businesses-etc"
    },
    {
      "path": "section/39",
      "kind": "section",
      "number": "39",
      "heading": "Repayment of VAT to those in business overseas.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-39",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/imports-overseas-businesses-etc"
    },
    {
      "path": "section/39A",
      "kind": "section",
      "number": "39A",
      "heading": "Applications for forwarding of VAT repayment claims to other member States",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-39A",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/imports-overseas-businesses-etc"
    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": "Refunds in relation to new means of transport supplied to other member States.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-40",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/crossheading/imports-overseas-businesses-etc"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "Application of Act in particular cases",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/40A",
      "kind": "section",
      "number": "40A",
      "heading": "Northern Ireland Protocol",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-40A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/41",
      "kind": "section",
      "number": "41",
      "heading": "Application to the Crown.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-41",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/41A",
      "kind": "section",
      "number": "41A",
      "heading": "Supply of goods or services by public bodies",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-41A",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": "Local authorities.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-42",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": "Groups of companies.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-43",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/43A",
      "kind": "section",
      "number": "43A",
      "heading": "Groups: eligibility.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-43A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/43AZA",
      "kind": "section",
      "number": "43AZA",
      "heading": "Section 43A: control test",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-43AZA",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/43AA",
      "kind": "section",
      "number": "43AA",
      "heading": "Power to alter eligibility for grouping",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-43AA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/43B",
      "kind": "section",
      "number": "43B",
      "heading": "Groups: applications.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-43B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/43C",
      "kind": "section",
      "number": "43C",
      "heading": "Groups: termination of membership.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-43C",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/43D",
      "kind": "section",
      "number": "43D",
      "heading": "Groups: duplication",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-43D",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": "Supplies to groups.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-44",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "Partnerships.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-45",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": "Business carried on in divisions or by unincorporated bodies, personal representatives etc.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-46",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/47",
      "kind": "section",
      "number": "47",
      "heading": "Agents etc.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-47",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": "VAT representatives and security.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-48",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/49",
      "kind": "section",
      "number": "49",
      "heading": "Transfers of going concerns.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-49",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/50",
      "kind": "section",
      "number": "50",
      "heading": "Terminal markets.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-50",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/50A",
      "kind": "section",
      "number": "50A",
      "heading": "Margin schemes.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-50A",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/50B",
      "kind": "section",
      "number": "50B",
      "heading": "Margin schemes and export or removal of goods",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-50B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/51",
      "kind": "section",
      "number": "51",
      "heading": "Buildings and land.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-51",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/51B",
      "kind": "section",
      "number": "51B",
      "heading": "Face-value vouchers issued before 1 January 2019",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-51B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/51C",
      "kind": "section",
      "number": "51C",
      "heading": "Vouchers issued on or after 1 January 2019",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-51C",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/51D",
      "kind": "section",
      "number": "51D",
      "heading": "Postage stamps issued on or after 1 January 2019",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-51D",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/52",
      "kind": "section",
      "number": "52",
      "heading": "Trading stamp schemes.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-52",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/53",
      "kind": "section",
      "number": "53",
      "heading": "Tour operators.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-53",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/54",
      "kind": "section",
      "number": "54",
      "heading": "Farmers etc.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-54",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/55",
      "kind": "section",
      "number": "55",
      "heading": "Customers to account for tax on supplies of gold etc.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-55",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/55A",
      "kind": "section",
      "number": "55A",
      "heading": "Customers to account for tax on supplies of goods or services of a kind used in missing trader ... fraud",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-55A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/55B",
      "kind": "section",
      "number": "55B",
      "heading": "Deposit schemes: designation",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-55B",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/55C",
      "kind": "section",
      "number": "55C",
      "heading": "Deposit schemes: value of supply",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-55C",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/55D",
      "kind": "section",
      "number": "55D",
      "heading": "Deposit schemes: liability to account for VAT on deposit amounts",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-55D",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "section/56",
      "kind": "section",
      "number": "56",
      "heading": "Fuel for private use.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-56",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/57",
      "kind": "section",
      "number": "57",
      "heading": "Determination of consideration for fuel supplied for private use.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-57",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/III"
    },
    {
      "path": "section/57A",
      "kind": "section",
      "number": "57A",
      "heading": "Importation following zero-rated free zone supply: deemed supply",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-57A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "Administration, collection and enforcement",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/IV/crossheading/general-administrative-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "General administrative provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/58",
      "kind": "section",
      "number": "58",
      "heading": "General provisions relating to the administration and collection of VAT.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-58",
      "extent": null,
      "status": null,
      "parent": "part/IV/crossheading/general-administrative-provisions"
    },
    {
      "path": "section/58ZA",
      "kind": "section",
      "number": "58ZA",
      "heading": "International VAT arrangements",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-58ZA",
      "extent": null,
      "status": null,
      "parent": "part/IV/crossheading/general-administrative-provisions"
    },
    {
      "path": "part/IV/crossheading/disclosure-of-avoidance-schemes",
      "kind": "crossheading",
      "number": null,
      "heading": "Disclosure of avoidance schemes",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/58A",
      "kind": "section",
      "number": "58A",
      "heading": "Disclosure of avoidance schemes",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-58A",
      "extent": null,
      "status": null,
      "parent": "part/IV/crossheading/disclosure-of-avoidance-schemes"
    },
    {
      "path": "section/58B",
      "kind": "section",
      "number": "58B",
      "heading": "Payment by cheque",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-58B",
      "extent": null,
      "status": null,
      "parent": "part/IV/crossheading/disclosure-of-avoidance-schemes"
    },
    {
      "path": "part/IV/crossheading/default-surcharges-and-other-penalties-and-criminal-offences",
      "kind": "crossheading",
      "number": null,
      "heading": "Default surcharges and other penalties and criminal offences",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/59",
      "kind": "section",
      "number": "59",
      "heading": "The default surcharge.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-59",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/crossheading/default-surcharges-and-other-penalties-and-criminal-offences"
    },
    {
      "path": "section/59A",
      "kind": "section",
      "number": "59A",
      "heading": "Default surcharge: payments on account.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-59A",
      "extent": null,
      "status": null,
      "parent": "part/IV/crossheading/default-surcharges-and-other-penalties-and-criminal-offences"
    },
    {
      "path": "section/59B",
      "kind": "section",
      "number": "59B",
      "heading": "Relationship between sections 59 and 59A.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-59B",
      "extent": null,
      "status": null,
      "parent": "part/IV/crossheading/default-surcharges-and-other-penalties-and-criminal-offences"
    },
    {
      "path": "section/60",
      "kind": "section",
      "number": "60",
      "heading": "VAT evasion: conduct involving dishonesty.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-60",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/crossheading/default-surcharges-and-other-penalties-and-criminal-offences"
    },
    {
      "path": "section/61",
      "kind": "section",
      "number": "61",
      "heading": "VAT evasion: liability of directors etc.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-61",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/crossheading/default-surcharges-and-other-penalties-and-criminal-offences"
    },
    {
      "path": "section/62",
      "kind": "section",
      "number": "62",
      "heading": "Incorrect certificates as to zero-rating etc.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-62",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/crossheading/default-surcharges-and-other-penalties-and-criminal-offences"
    },
    {
      "path": "section/63",
      "kind": "section",
      "number": "63",
      "heading": "Penalty for misdeclaration or neglect resulting in VAT loss for one accounting period equalling or exceeding certain amounts.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-63",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/crossheading/default-surcharges-and-other-penalties-and-criminal-offences"
    },
    {
      "path": "section/64",
      "kind": "section",
      "number": "64",
      "heading": "Repeated misdeclarations.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-64",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/crossheading/default-surcharges-and-other-penalties-and-criminal-offences"
    },
    {
      "path": "section/65",
      "kind": "section",
      "number": "65",
      "heading": "Inaccuracies in section 55A statements",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-65",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/crossheading/default-surcharges-and-other-penalties-and-criminal-offences"
    },
    {
      "path": "section/66",
      "kind": "section",
      "number": "66",
      "heading": "Failure to submit section 55A statement",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-66",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/crossheading/default-surcharges-and-other-penalties-and-criminal-offences"
    },
    {
      "path": "section/67",
      "kind": "section",
      "number": "67",
      "heading": "Failure to notify and unauthorised issue of invoices.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-67",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/crossheading/default-surcharges-and-other-penalties-and-criminal-offences"
    },
    {
      "path": "section/67A",
      "kind": "section",
      "number": "67A",
      "heading": "Breach of controlled goods agreement",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-67A",
      "extent": "E+W",
      "status": "repealed",
      "parent": "part/IV/crossheading/default-surcharges-and-other-penalties-and-criminal-offences"
    },
    {
      "path": "section/68",
      "kind": "section",
      "number": "68",
      "heading": "Breaches of walking possession agreements.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-68",
      "extent": "N.I.",
      "status": null,
      "parent": "part/IV/crossheading/default-surcharges-and-other-penalties-and-criminal-offences"
    },
    {
      "path": "section/69",
      "kind": "section",
      "number": "69",
      "heading": "Breaches of regulatory provisions.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-69",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/crossheading/default-surcharges-and-other-penalties-and-criminal-offences"
    },
    {
      "path": "section/69A",
      "kind": "section",
      "number": "69A",
      "heading": "Breach of record-keeping requirements etc. in relation to transactions in gold.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-69A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/crossheading/default-surcharges-and-other-penalties-and-criminal-offences"
    },
    {
      "path": "section/69B",
      "kind": "section",
      "number": "69B",
      "heading": "Breach of record-keeping requirements imposed by directions",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-69B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/crossheading/default-surcharges-and-other-penalties-and-criminal-offences"
    },
    {
      "path": "section/69C",
      "kind": "section",
      "number": "69C",
      "heading": "Transactions connected with VAT fraud",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-69C",
      "extent": null,
      "status": null,
      "parent": "part/IV/crossheading/default-surcharges-and-other-penalties-and-criminal-offences"
    },
    {
      "path": "section/69D",
      "kind": "section",
      "number": "69D",
      "heading": "Penalties under section 69C: officers' liability",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-69D",
      "extent": null,
      "status": null,
      "parent": "part/IV/crossheading/default-surcharges-and-other-penalties-and-criminal-offences"
    },
    {
      "path": "section/69E",
      "kind": "section",
      "number": "69E",
      "heading": "Publication of details of persons liable to penalties under section 69C",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-69E",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/crossheading/default-surcharges-and-other-penalties-and-criminal-offences"
    },
    {
      "path": "section/70",
      "kind": "section",
      "number": "70",
      "heading": "Mitigation of penalties under sections 60, 63, 64 , 67, 69A and 69C.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-70",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/crossheading/default-surcharges-and-other-penalties-and-criminal-offences"
    },
    {
      "path": "section/71",
      "kind": "section",
      "number": "71",
      "heading": "Construction of sections 59 60 to 70.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-71",
      "extent": null,
      "status": null,
      "parent": "part/IV/crossheading/default-surcharges-and-other-penalties-and-criminal-offences"
    },
    {
      "path": "section/72",
      "kind": "section",
      "number": "72",
      "heading": "Offences.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-72",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/crossheading/default-surcharges-and-other-penalties-and-criminal-offences"
    },
    {
      "path": "part/IV/crossheading/assessments-of-vat-and-other-payments-due",
      "kind": "crossheading",
      "number": null,
      "heading": "Assessments of VAT and other payments due",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/73",
      "kind": "section",
      "number": "73",
      "heading": "Failure to make returns etc.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-73",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/crossheading/assessments-of-vat-and-other-payments-due"
    },
    {
      "path": "section/74",
      "kind": "section",
      "number": "74",
      "heading": "Interest on VAT recovered or recoverable by assessment.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-74",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/crossheading/assessments-of-vat-and-other-payments-due"
    },
    {
      "path": "section/75",
      "kind": "section",
      "number": "75",
      "heading": "Assessments in cases of acquisitions of certain goods by non-taxable persons.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-75",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/crossheading/assessments-of-vat-and-other-payments-due"
    },
    {
      "path": "section/76",
      "kind": "section",
      "number": "76",
      "heading": "Assessment of amounts due by way of penalty, interest or surcharge penalty ....",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-76",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/crossheading/assessments-of-vat-and-other-payments-due"
    },
    {
      "path": "section/76A",
      "kind": "section",
      "number": "76A",
      "heading": "Section 76: cases involving special accounting schemes",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-76A",
      "extent": null,
      "status": "repealed",
      "parent": "part/IV/crossheading/assessments-of-vat-and-other-payments-due"
    },
    {
      "path": "section/77",
      "kind": "section",
      "number": "77",
      "heading": "Assessments: time limits and supplementary assessments.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-77",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/crossheading/assessments-of-vat-and-other-payments-due"
    },
    {
      "path": "section/77ZA",
      "kind": "section",
      "number": "77ZA",
      "heading": "Late payment interest on amounts of VAT due",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-77ZA",
      "extent": null,
      "status": null,
      "parent": "part/IV/crossheading/assessments-of-vat-and-other-payments-due"
    },
    {
      "path": "part/IV/crossheading/liability-for-unpaid-vat-of-another",
      "kind": "crossheading",
      "number": null,
      "heading": "Liability for unpaid VAT of another",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/77A",
      "kind": "section",
      "number": "77A",
      "heading": "Joint and several liability of traders in supply chain where tax unpaid",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-77A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/crossheading/liability-for-unpaid-vat-of-another"
    },
    {
      "path": "part/IV/crossheading/liability-of-operators-of-online-marketplaces-for-vat-in-cases-of-deemed-supply",
      "kind": "crossheading",
      "number": null,
      "heading": "Liability of operators of online marketplaces for VAT in cases of deemed supply",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/77F",
      "kind": "section",
      "number": "77F",
      "heading": "Exception from liability under section 5A",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-77F",
      "extent": null,
      "status": null,
      "parent": "part/IV/crossheading/liability-of-operators-of-online-marketplaces-for-vat-in-cases-of-deemed-supply"
    },
    {
      "path": "part/IV/crossheading/interest-repayment-supplements-etc-payable-by-commissioners",
      "kind": "crossheading",
      "number": null,
      "heading": "Interest, repayment supplements etc. payable by Commissioners",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "section/78",
      "kind": "section",
      "number": "78",
      "heading": "Interest in certain cases of official error.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-78",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/crossheading/interest-repayment-supplements-etc-payable-by-commissioners"
    },
    {
      "path": "section/78A",
      "kind": "section",
      "number": "78A",
      "heading": "Assessment for interest overpayments.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-78A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/crossheading/interest-repayment-supplements-etc-payable-by-commissioners"
    },
    {
      "path": "section/79",
      "kind": "section",
      "number": "79",
      "heading": "Repayment supplement in respect of certain delayed payments or refunds.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-79",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/IV/crossheading/interest-repayment-supplements-etc-payable-by-commissioners"
    },
    {
      "path": "section/80",
      "kind": "section",
      "number": "80",
      "heading": "Credit for, or repayment of, overstated or overpaid VAT",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-80",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/crossheading/interest-repayment-supplements-etc-payable-by-commissioners"
    },
    {
      "path": "section/80A",
      "kind": "section",
      "number": "80A",
      "heading": "Arrangements for reimbursing customers.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-80A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/crossheading/interest-repayment-supplements-etc-payable-by-commissioners"
    },
    {
      "path": "section/80B",
      "kind": "section",
      "number": "80B",
      "heading": "Assessments of amounts due under section 80A arrangements.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-80B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/crossheading/interest-repayment-supplements-etc-payable-by-commissioners"
    },
    {
      "path": "section/80C",
      "kind": "section",
      "number": "80C",
      "heading": "Assessed amounts of overpayments etc deemed to be amounts of VAT",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-80C",
      "extent": null,
      "status": null,
      "parent": "part/IV/crossheading/interest-repayment-supplements-etc-payable-by-commissioners"
    },
    {
      "path": "section/81",
      "kind": "section",
      "number": "81",
      "heading": "Interest given by way of credit and set-off of credits.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-81",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/IV/crossheading/interest-repayment-supplements-etc-payable-by-commissioners"
    },
    {
      "path": "part/V",
      "kind": "part",
      "number": "V",
      "heading": "Reviews and Appeals",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/82",
      "kind": "section",
      "number": "82",
      "heading": "Meaning of “tribunal”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-82",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "section/83",
      "kind": "section",
      "number": "83",
      "heading": "Appeals.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-83",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "section/83A",
      "kind": "section",
      "number": "83A",
      "heading": "Offer of review",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-83A",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "section/83B",
      "kind": "section",
      "number": "83B",
      "heading": "Right to require review",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-83B",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "section/83C",
      "kind": "section",
      "number": "83C",
      "heading": "Review by HMRC",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-83C",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "section/83D",
      "kind": "section",
      "number": "83D",
      "heading": "Extensions of time",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-83D",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "section/83E",
      "kind": "section",
      "number": "83E",
      "heading": "Review out of time",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-83E",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "section/83F",
      "kind": "section",
      "number": "83F",
      "heading": "Nature of review etc",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-83F",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "section/83FA",
      "kind": "section",
      "number": "83FA",
      "heading": "Nature of review: penalties under Schedule 24 to FA 2021",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-83FA",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "section/83FB",
      "kind": "section",
      "number": "83FB",
      "heading": "Effect of conclusions of review: penalties under Schedule 24 to FA 2021",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-83FB",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "section/83G",
      "kind": "section",
      "number": "83G",
      "heading": "Bringing of appeals",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-83G",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "section/84",
      "kind": "section",
      "number": "84",
      "heading": "Further provisions relating to appeals.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-84",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "section/85",
      "kind": "section",
      "number": "85",
      "heading": "Settling appeals by agreement.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-85",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "section/85A",
      "kind": "section",
      "number": "85A",
      "heading": "Payment of tax on determination of appeal",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-85A",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "section/85B",
      "kind": "section",
      "number": "85B",
      "heading": "Payment of tax where there is a further appeal",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-85B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "section/86",
      "kind": "section",
      "number": "86",
      "heading": "Appeals to Court of Appeal.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-86",
      "extent": "E+W+N.I.",
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "section/87",
      "kind": "section",
      "number": "87",
      "heading": "Enforcement of registered or recorded tribunal decisions etc.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-87",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/V"
    },
    {
      "path": "part/VI",
      "kind": "part",
      "number": "VI",
      "heading": "Supplementary provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/VI/crossheading/change-in-rate-of-vat-etc-and-disclosure-of-information",
      "kind": "crossheading",
      "number": null,
      "heading": "Change in rate of VAT etc. and disclosure of information",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "section/88",
      "kind": "section",
      "number": "88",
      "heading": "Supplies spanning change of rate etc.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-88",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VI/crossheading/change-in-rate-of-vat-etc-and-disclosure-of-information"
    },
    {
      "path": "section/89",
      "kind": "section",
      "number": "89",
      "heading": "Adjustments of contracts on changes in VAT.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-89",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VI/crossheading/change-in-rate-of-vat-etc-and-disclosure-of-information"
    },
    {
      "path": "section/90",
      "kind": "section",
      "number": "90",
      "heading": "Failure of resolution under Provisional Collection of Taxes Act 1968.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-90",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VI/crossheading/change-in-rate-of-vat-etc-and-disclosure-of-information"
    },
    {
      "path": "section/91",
      "kind": "section",
      "number": "91",
      "heading": "Disclosure of information for statistical purposes.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-91",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VI/crossheading/change-in-rate-of-vat-etc-and-disclosure-of-information"
    },
    {
      "path": "part/VI/crossheading/interpretative-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretative provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "section/92",
      "kind": "section",
      "number": "92",
      "heading": "Taxation under the laws of other member States etc.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-92",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/crossheading/interpretative-provisions"
    },
    {
      "path": "section/93",
      "kind": "section",
      "number": "93",
      "heading": "Territories included in references to other member States etc.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-93",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/crossheading/interpretative-provisions"
    },
    {
      "path": "section/94",
      "kind": "section",
      "number": "94",
      "heading": "Meaning of “business” etc.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-94",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VI/crossheading/interpretative-provisions"
    },
    {
      "path": "section/95",
      "kind": "section",
      "number": "95",
      "heading": "Meaning of “new means of transport”.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-95",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/VI/crossheading/interpretative-provisions"
    },
    {
      "path": "section/95A",
      "kind": "section",
      "number": "95A",
      "heading": "Meaning of “online marketplace” and “operator” etc",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-95A",
      "extent": null,
      "status": null,
      "parent": "part/VI/crossheading/interpretative-provisions"
    },
    {
      "path": "section/96",
      "kind": "section",
      "number": "96",
      "heading": "Other interpretative provisions.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-96",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VI/crossheading/interpretative-provisions"
    },
    {
      "path": "part/VI/crossheading/supplementary-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "section/97",
      "kind": "section",
      "number": "97",
      "heading": "Orders, rules and regulations.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-97",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VI/crossheading/supplementary-provisions"
    },
    {
      "path": "section/97A",
      "kind": "section",
      "number": "97A",
      "heading": "Place of supply orders: transitional provision.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-97A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VI/crossheading/supplementary-provisions"
    },
    {
      "path": "section/98",
      "kind": "section",
      "number": "98",
      "heading": "Service of notices.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-98",
      "extent": null,
      "status": null,
      "parent": "part/VI/crossheading/supplementary-provisions"
    },
    {
      "path": "section/99",
      "kind": "section",
      "number": "99",
      "heading": "Refund of VAT to Government of Northern Ireland.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-99",
      "extent": null,
      "status": null,
      "parent": "part/VI/crossheading/supplementary-provisions"
    },
    {
      "path": "section/100",
      "kind": "section",
      "number": "100",
      "heading": "Savings and transitional provisions, consequential amendments and repeals.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-100",
      "extent": null,
      "status": null,
      "parent": "part/VI/crossheading/supplementary-provisions"
    },
    {
      "path": "section/101",
      "kind": "section",
      "number": "101",
      "heading": "Commencement and extent.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-101",
      "extent": null,
      "status": null,
      "parent": "part/VI/crossheading/supplementary-provisions"
    },
    {
      "path": "section/102",
      "kind": "section",
      "number": "102",
      "heading": "Short title.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/section-102",
      "extent": null,
      "status": null,
      "parent": "part/VI/crossheading/supplementary-provisions"
    },
    {
      "path": "schedule/A1",
      "kind": "schedule",
      "number": "A1",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/A1/crossheading/the-supplies",
      "kind": "crossheading",
      "number": null,
      "heading": "The supplies",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/A1"
    },
    {
      "path": "schedule/A1/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-A1/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/A1/crossheading/the-supplies"
    },
    {
      "path": "schedule/A1/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/A1"
    },
    {
      "path": "schedule/A1/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-A1/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/A1/crossheading/interpretation"
    },
    {
      "path": "schedule/A1/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-A1/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/A1/crossheading/interpretation"
    },
    {
      "path": "schedule/A1/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-A1/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/A1/crossheading/interpretation"
    },
    {
      "path": "schedule/A1/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-A1/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/A1/crossheading/interpretation"
    },
    {
      "path": "schedule/A1/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-A1/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/A1/crossheading/interpretation"
    },
    {
      "path": "schedule/A1/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Interpretation of paragraph 1(5)",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-A1/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/A1/crossheading/interpretation"
    },
    {
      "path": "schedule/A1/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "Interpretation of paragraph 1(6): introductory",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-A1/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/A1/crossheading/interpretation"
    },
    {
      "path": "schedule/A1/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": "Interpretation of paragraph 1(6): meaning of “qualifying conversion”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-A1/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/A1/crossheading/interpretation"
    },
    {
      "path": "schedule/A1/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "Interpretation of paragraph 1(6): meaning of “changed number of dwellings conversion”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-A1/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/A1/crossheading/interpretation"
    },
    {
      "path": "schedule/A1/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Interpretation of paragraph 1(6): meaning of “house in multiple occupation conversion”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-A1/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/A1/crossheading/interpretation"
    },
    {
      "path": "schedule/A1/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "Interpretation of paragraph 1(6): meaning of “special residential conversion”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-A1/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/A1/crossheading/interpretation"
    },
    {
      "path": "schedule/A1/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": "Special residential conversions: reduced rate only for supplies made to intended user of converted accommodation",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-A1/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/A1/crossheading/interpretation"
    },
    {
      "path": "schedule/A1/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": "Interpretation of paragraph 1(6): “qualifying conversion” includes related garage works",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-A1/paragraph-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/A1/crossheading/interpretation"
    },
    {
      "path": "schedule/A1/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": "Interpretation of paragraph 1(6): conversion not “qualifying” if planning consent and building control approval not obtained",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-A1/paragraph-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/A1/crossheading/interpretation"
    },
    {
      "path": "schedule/A1/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": "Interpretation of paragraph 1(6): meaning of “supply of qualifying services”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-A1/paragraph-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/A1/crossheading/interpretation"
    },
    {
      "path": "schedule/A1/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": "Interpretation of paragraphs 11 to 14: meaning of “qualifying residential purpose”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-A1/paragraph-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/A1/crossheading/interpretation"
    },
    {
      "path": "schedule/A1/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": "Interpretation of paragraph 1(7): introductory",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-A1/paragraph-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/A1/crossheading/interpretation"
    },
    {
      "path": "schedule/A1/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": "Paragraph 1(7) only applies where dwelling has been empty for at least 3 years",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-A1/paragraph-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/A1/crossheading/interpretation"
    },
    {
      "path": "schedule/A1/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": "Paragraph 1(7) only applies if planning consent and building control approval obtained",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-A1/paragraph-20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/A1/crossheading/interpretation"
    },
    {
      "path": "schedule/A1/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": "Interpretation of paragraph 1(7): meaning of “supply of qualifying services”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-A1/paragraph-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/A1/crossheading/interpretation"
    },
    {
      "path": "schedule/A1/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": "Interpretation of paragraph 1(6) and (7): meaning of “building materials”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-A1/paragraph-22",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/A1/crossheading/interpretation"
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "Registration in respect of taxable supplies : UK establishment",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1/crossheading/liability-to-be-registered",
      "kind": "crossheading",
      "number": null,
      "heading": "Liability to be registered",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/crossheading/liability-to-be-registered"
    },
    {
      "path": "schedule/1/paragraph/1A",
      "kind": "paragraph",
      "number": "1A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1/paragraph-1A",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/liability-to-be-registered"
    },
    {
      "path": "schedule/1/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/crossheading/liability-to-be-registered"
    },
    {
      "path": "schedule/1/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/crossheading/liability-to-be-registered"
    },
    {
      "path": "schedule/1/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/crossheading/liability-to-be-registered"
    },
    {
      "path": "schedule/1/crossheading/notification-of-liability-and-registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Notification of liability and registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/notification-of-liability-and-registration"
    },
    {
      "path": "schedule/1/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/notification-of-liability-and-registration"
    },
    {
      "path": "schedule/1/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/notification-of-liability-and-registration"
    },
    {
      "path": "schedule/1/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/notification-of-liability-and-registration"
    },
    {
      "path": "schedule/1/crossheading/entitlement-to-be-registered",
      "kind": "crossheading",
      "number": null,
      "heading": "Entitlement to be registered",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/entitlement-to-be-registered"
    },
    {
      "path": "schedule/1/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/crossheading/entitlement-to-be-registered"
    },
    {
      "path": "schedule/1/crossheading/notification-of-end-of-liability-or-entitlement-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Notification of end of liability or entitlement etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/notification-of-end-of-liability-or-entitlement-etc"
    },
    {
      "path": "schedule/1/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/notification-of-end-of-liability-or-entitlement-etc"
    },
    {
      "path": "schedule/1/crossheading/cancellation-of-registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Cancellation of registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/crossheading/cancellation-of-registration"
    },
    {
      "path": "schedule/1/crossheading/exemption-from-registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Exemption from registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/exemption-from-registration"
    },
    {
      "path": "schedule/1/crossheading/power-to-vary-specified-sums-by-order",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to vary specified sums by order",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/power-to-vary-specified-sums-by-order"
    },
    {
      "path": "schedule/1/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/supplementary"
    },
    {
      "path": "schedule/1/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1/paragraph-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/crossheading/supplementary"
    },
    {
      "path": "schedule/1/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/supplementary"
    },
    {
      "path": "schedule/1/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/1/crossheading/supplementary"
    },
    {
      "path": "schedule/1A",
      "kind": "schedule",
      "number": "1A",
      "heading": "Registration in respect of taxable supplies: non-uk establishment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1A/crossheading/liability-to-be-registered",
      "kind": "crossheading",
      "number": null,
      "heading": "Liability to be registered",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1A"
    },
    {
      "path": "schedule/1A/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1A/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/1A/crossheading/liability-to-be-registered"
    },
    {
      "path": "schedule/1A/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1A/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/1A/crossheading/liability-to-be-registered"
    },
    {
      "path": "schedule/1A/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1A/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/1A/crossheading/liability-to-be-registered"
    },
    {
      "path": "schedule/1A/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1A/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/1A/crossheading/liability-to-be-registered"
    },
    {
      "path": "schedule/1A/crossheading/notification-of-liability-and-registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Notification of liability and registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1A"
    },
    {
      "path": "schedule/1A/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1A/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/1A/crossheading/notification-of-liability-and-registration"
    },
    {
      "path": "schedule/1A/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1A/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/1A/crossheading/notification-of-liability-and-registration"
    },
    {
      "path": "schedule/1A/crossheading/notification-of-end-of-liability",
      "kind": "crossheading",
      "number": null,
      "heading": "Notification of end of liability",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1A"
    },
    {
      "path": "schedule/1A/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1A/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/1A/crossheading/notification-of-end-of-liability"
    },
    {
      "path": "schedule/1A/crossheading/cancellation-of-registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Cancellation of registration",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1A"
    },
    {
      "path": "schedule/1A/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1A/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/1A/crossheading/cancellation-of-registration"
    },
    {
      "path": "schedule/1A/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1A/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/1A/crossheading/cancellation-of-registration"
    },
    {
      "path": "schedule/1A/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1A/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/1A/crossheading/cancellation-of-registration"
    },
    {
      "path": "schedule/1A/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1A/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/1A/crossheading/cancellation-of-registration"
    },
    {
      "path": "schedule/1A/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1A/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/1A/crossheading/cancellation-of-registration"
    },
    {
      "path": "schedule/1A/crossheading/exemption-from-registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Exemption from registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1A"
    },
    {
      "path": "schedule/1A/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1A/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/1A/crossheading/exemption-from-registration"
    },
    {
      "path": "schedule/1A/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1A"
    },
    {
      "path": "schedule/1A/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-1A/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/1A/crossheading/supplementary"
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "2",
      "heading": "Registration in respect of supplies from other member States",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/2/crossheading/liability-to-be-registered",
      "kind": "crossheading",
      "number": null,
      "heading": "Liability to be registered",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-2/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/2/crossheading/liability-to-be-registered"
    },
    {
      "path": "schedule/2/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-2/paragraph-2",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/crossheading/liability-to-be-registered"
    },
    {
      "path": "schedule/2/crossheading/notification-of-liability-and-registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Notification of liability and registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-2/paragraph-3",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/crossheading/notification-of-liability-and-registration"
    },
    {
      "path": "schedule/2/crossheading/request-to-be-registered",
      "kind": "crossheading",
      "number": null,
      "heading": "Request to be registered",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-2/paragraph-4",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/crossheading/request-to-be-registered"
    },
    {
      "path": "schedule/2/crossheading/notification-of-matters-affecting-continuance-of-registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Notification of matters affecting continuance of registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-2/paragraph-5",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/crossheading/notification-of-matters-affecting-continuance-of-registration"
    },
    {
      "path": "schedule/2/crossheading/cancellation-of-registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Cancellation of registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-2/paragraph-6",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/crossheading/cancellation-of-registration"
    },
    {
      "path": "schedule/2/crossheading/conditions-of-cancellation",
      "kind": "crossheading",
      "number": null,
      "heading": "Conditions of cancellation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-2/paragraph-7",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/crossheading/conditions-of-cancellation"
    },
    {
      "path": "schedule/2/crossheading/power-to-vary-specified-sums-by-order",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to vary specified sums by order",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-2/paragraph-8",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/crossheading/power-to-vary-specified-sums-by-order"
    },
    {
      "path": "schedule/2/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-2/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/2/crossheading/supplementary"
    },
    {
      "path": "schedule/2/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-2/paragraph-10",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/crossheading/supplementary"
    },
    {
      "path": "schedule/3",
      "kind": "schedule",
      "number": "3",
      "heading": "Registration in respect of acquisitions from other member States",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/3/crossheading/liability-to-be-registered",
      "kind": "crossheading",
      "number": null,
      "heading": "Liability to be registered",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-3/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/3/crossheading/liability-to-be-registered"
    },
    {
      "path": "schedule/3/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-3/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/3/crossheading/liability-to-be-registered"
    },
    {
      "path": "schedule/3/crossheading/notification-of-liability-and-registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Notification of liability and registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-3/paragraph-3",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/3/crossheading/notification-of-liability-and-registration"
    },
    {
      "path": "schedule/3/crossheading/entitlement-to-be-registered-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Entitlement to be registered etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-3/paragraph-4",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/3/crossheading/entitlement-to-be-registered-etc"
    },
    {
      "path": "schedule/3/crossheading/notification-of-matters-affecting-continuance-of-registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Notification of matters affecting continuance of registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-3/paragraph-5",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/3/crossheading/notification-of-matters-affecting-continuance-of-registration"
    },
    {
      "path": "schedule/3/crossheading/cancellation-of-registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Cancellation of registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-3/paragraph-6",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/3/crossheading/cancellation-of-registration"
    },
    {
      "path": "schedule/3/crossheading/conditions-of-cancellation",
      "kind": "crossheading",
      "number": null,
      "heading": "Conditions of cancellation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-3/paragraph-7",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/3/crossheading/conditions-of-cancellation"
    },
    {
      "path": "schedule/3/crossheading/exemption-from-registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Exemption from registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-3/paragraph-8",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/3/crossheading/exemption-from-registration"
    },
    {
      "path": "schedule/3/crossheading/power-to-vary-specified-sums-by-order",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to vary specified sums by order",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-3/paragraph-9",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/3/crossheading/power-to-vary-specified-sums-by-order"
    },
    {
      "path": "schedule/3/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-3/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/3/crossheading/supplementary"
    },
    {
      "path": "schedule/3/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-3/paragraph-11",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/3/crossheading/supplementary"
    },
    {
      "path": "schedule/3A",
      "kind": "schedule",
      "number": "3A",
      "heading": "Registration in respect of disposals of assets for which a VAT repayment is claimed",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/3A/crossheading/liability-to-be-registered",
      "kind": "crossheading",
      "number": null,
      "heading": "Liability to be registered",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3A"
    },
    {
      "path": "schedule/3A/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-3A/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3A/crossheading/liability-to-be-registered"
    },
    {
      "path": "schedule/3A/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-3A/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/3A/crossheading/liability-to-be-registered"
    },
    {
      "path": "schedule/3A/crossheading/notification-of-liability-and-registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Notification of liability and registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3A"
    },
    {
      "path": "schedule/3A/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-3A/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/3A/crossheading/notification-of-liability-and-registration"
    },
    {
      "path": "schedule/3A/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-3A/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/3A/crossheading/notification-of-liability-and-registration"
    },
    {
      "path": "schedule/3A/crossheading/notification-of-end-of-liability",
      "kind": "crossheading",
      "number": null,
      "heading": "Notification of end of liability",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3A"
    },
    {
      "path": "schedule/3A/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-3A/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/3A/crossheading/notification-of-end-of-liability"
    },
    {
      "path": "schedule/3A/crossheading/cancellation-of-registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Cancellation of registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3A"
    },
    {
      "path": "schedule/3A/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-3A/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/3A/crossheading/cancellation-of-registration"
    },
    {
      "path": "schedule/3A/crossheading/exemption-from-registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Exemption from registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3A"
    },
    {
      "path": "schedule/3A/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-3A/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/3A/crossheading/exemption-from-registration"
    },
    {
      "path": "schedule/3A/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3A"
    },
    {
      "path": "schedule/3A/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-3A/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3A/crossheading/supplementary"
    },
    {
      "path": "schedule/3A/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-3A/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/3A/crossheading/supplementary"
    },
    {
      "path": "schedule/3B",
      "kind": "schedule",
      "number": "3B",
      "heading": "Electronic, telecommunication and broadcasting services: non-union scheme",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/3B/paragraph/1",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-3B/paragraph-1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/3B"
    },
    {
      "path": "schedule/3BA",
      "kind": "schedule",
      "number": "3BA",
      "heading": "Electronic, telecommunication and broadcasting services: Union scheme",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/3BA/paragraph/1",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-3BA/paragraph-1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/3BA"
    },
    {
      "path": "schedule/4",
      "kind": "schedule",
      "number": "4",
      "heading": "Matters to be treated as supply of goods or services",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/4/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/5A",
      "kind": "paragraph",
      "number": "5A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4/paragraph-5A",
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4A",
      "kind": "schedule",
      "number": "4A",
      "heading": "Place of supply of services: special rules",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/4A/part/1",
      "kind": "part",
      "number": "1",
      "heading": "General exceptions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4A"
    },
    {
      "path": "schedule/4A/part/1/crossheading/services-relating-to-land",
      "kind": "crossheading",
      "number": null,
      "heading": "Services relating to land",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/1"
    },
    {
      "path": "schedule/4A/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4A/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/1/crossheading/services-relating-to-land"
    },
    {
      "path": "schedule/4A/part/1/crossheading/passenger-transport",
      "kind": "crossheading",
      "number": null,
      "heading": "Passenger transport",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/1"
    },
    {
      "path": "schedule/4A/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4A/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/1/crossheading/passenger-transport"
    },
    {
      "path": "schedule/4A/part/1/crossheading/hiring-of-means-of-transport",
      "kind": "crossheading",
      "number": null,
      "heading": "Hiring of means of transport",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/1"
    },
    {
      "path": "schedule/4A/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4A/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/1/crossheading/hiring-of-means-of-transport"
    },
    {
      "path": "schedule/4A/part/1/crossheading/cultural-educational-and-entertainment-services-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Cultural, educational and entertainment services etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/1"
    },
    {
      "path": "schedule/4A/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4A/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/4A/part/1/crossheading/cultural-educational-and-entertainment-services-etc"
    },
    {
      "path": "schedule/4A/part/1/crossheading/restaurant-and-catering-services-general",
      "kind": "crossheading",
      "number": null,
      "heading": "Restaurant and catering services...",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/1"
    },
    {
      "path": "schedule/4A/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4A/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/1/crossheading/restaurant-and-catering-services-general"
    },
    {
      "path": "schedule/4A/part/1/crossheading/ec-onboard-restaurant-and-catering-services",
      "kind": "crossheading",
      "number": null,
      "heading": "...",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/1"
    },
    {
      "path": "schedule/4A/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4A/paragraph-6",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/4A/part/1/crossheading/ec-onboard-restaurant-and-catering-services"
    },
    {
      "path": "schedule/4A/part/1/crossheading/hiring-of-goods",
      "kind": "crossheading",
      "number": null,
      "heading": "Hiring of goods",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/1"
    },
    {
      "path": "schedule/4A/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4A/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/1/crossheading/hiring-of-goods"
    },
    {
      "path": "schedule/4A/part/1/crossheading/telecommunication-and-broadcasting-services",
      "kind": "crossheading",
      "number": null,
      "heading": "...broadcasting services",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4A/part/1"
    },
    {
      "path": "schedule/4A/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4A/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4A/part/1/crossheading/telecommunication-and-broadcasting-services"
    },
    {
      "path": "schedule/4A/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Exceptions relating to supplies made to relevant business person",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4A"
    },
    {
      "path": "schedule/4A/part/2/crossheading/electronicallysupplied-services",
      "kind": "crossheading",
      "number": null,
      "heading": "Electronically-supplied services",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/2"
    },
    {
      "path": "schedule/4A/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4A/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/2/crossheading/electronicallysupplied-services"
    },
    {
      "path": "schedule/4A/part/2/crossheading/admission-to-cultural-educational-and-entertainment-activities-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Admission to cultural, educational and entertainment activities etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/2"
    },
    {
      "path": "schedule/4A/paragraph/9A",
      "kind": "paragraph",
      "number": "9A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4A/paragraph-9A",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/2/crossheading/admission-to-cultural-educational-and-entertainment-activities-etc"
    },
    {
      "path": "schedule/4A/part/2/crossheading/transport-of-goods",
      "kind": "crossheading",
      "number": null,
      "heading": "Transport of goods",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/2"
    },
    {
      "path": "schedule/4A/paragraph/9B",
      "kind": "paragraph",
      "number": "9B",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4A/paragraph-9B",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/2/crossheading/transport-of-goods"
    },
    {
      "path": "schedule/4A/part/2/crossheading/ancillary-transport-services",
      "kind": "crossheading",
      "number": null,
      "heading": "Ancillary transport services",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/2"
    },
    {
      "path": "schedule/4A/paragraph/9C",
      "kind": "paragraph",
      "number": "9C",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4A/paragraph-9C",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/2/crossheading/ancillary-transport-services"
    },
    {
      "path": "schedule/4a/crossheading/repair-services-contracts-of-insurance",
      "kind": "crossheading",
      "number": null,
      "heading": "Repair services: contracts of insurance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/2"
    },
    {
      "path": "schedule/4a/paragraph/9D",
      "kind": "paragraph",
      "number": "9D",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4a/paragraph-9D",
      "extent": null,
      "status": null,
      "parent": "schedule/4a/crossheading/repair-services-contracts-of-insurance"
    },
    {
      "path": "schedule/4A/part/2/crossheading/telecommunication-services",
      "kind": "crossheading",
      "number": null,
      "heading": "Telecommunication services",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4A/part/2"
    },
    {
      "path": "schedule/4A/paragraph/9E",
      "kind": "paragraph",
      "number": "9E",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4A/paragraph-9E",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/2/crossheading/telecommunication-services"
    },
    {
      "path": "schedule/4A/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Exceptions relating to supplies not made to relevant business person",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4A"
    },
    {
      "path": "schedule/4A/part/3/crossheading/intermediaries",
      "kind": "crossheading",
      "number": null,
      "heading": "Intermediaries",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/3"
    },
    {
      "path": "schedule/4A/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4A/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/3/crossheading/intermediaries"
    },
    {
      "path": "schedule/4A/part/3/crossheading/transport-of-goods-general",
      "kind": "crossheading",
      "number": null,
      "heading": "Transport of goods...",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/3"
    },
    {
      "path": "schedule/4A/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4A/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/3/crossheading/transport-of-goods-general"
    },
    {
      "path": "schedule/4A/part/3/crossheading/intracommunity-transport-of-goods",
      "kind": "crossheading",
      "number": null,
      "heading": "...",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/3"
    },
    {
      "path": "schedule/4A/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4A/paragraph-12",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/4A/part/3/crossheading/intracommunity-transport-of-goods"
    },
    {
      "path": "schedule/4A/part/3/crossheading/ancillary-transport-services",
      "kind": "crossheading",
      "number": null,
      "heading": "Ancillary transport services",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/3"
    },
    {
      "path": "schedule/4A/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4A/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/3/crossheading/ancillary-transport-services"
    },
    {
      "path": "schedule/4A/part/3/crossheading/longterm-hiring-of-means-of-transport",
      "kind": "crossheading",
      "number": null,
      "heading": "Long-term hiring of means of transport",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/3"
    },
    {
      "path": "schedule/4A/paragraph/13A",
      "kind": "paragraph",
      "number": "13A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4A/paragraph-13A",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/3/crossheading/longterm-hiring-of-means-of-transport"
    },
    {
      "path": "schedule/4A/part/3/crossheading/valuation-services-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Valuation services etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/3"
    },
    {
      "path": "schedule/4A/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4A/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/3/crossheading/valuation-services-etc"
    },
    {
      "path": "schedule/4A/part/3/crossheading/cultural-educational-and-entertainment-services-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Cultural, educational and entertainment services etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/3"
    },
    {
      "path": "schedule/4A/paragraph/14A",
      "kind": "paragraph",
      "number": "14A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4A/paragraph-14A",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/3/crossheading/cultural-educational-and-entertainment-services-etc"
    },
    {
      "path": "schedule/4A/part/3/crossheading/electronic-services",
      "kind": "crossheading",
      "number": null,
      "heading": "Electronically supplied, telecommunication and broadcasting services",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/3"
    },
    {
      "path": "schedule/4A/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4A/paragraph-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4A/part/3/crossheading/electronic-services"
    },
    {
      "path": "schedule/4A/part/3/crossheading/other-services-provided-to-recipient-belonging-outside-ec",
      "kind": "crossheading",
      "number": null,
      "heading": "Other services provided to recipient belonging outside United Kingdom and the Isle of Man",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A/part/3"
    },
    {
      "path": "schedule/4A/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4A/paragraph-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4A/part/3/crossheading/other-services-provided-to-recipient-belonging-outside-ec"
    },
    {
      "path": "schedule/4B",
      "kind": "schedule",
      "number": "4B",
      "heading": "Call-off stock arrangements",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/4B/paragraph/1",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4B/paragraph-1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/4B"
    },
    {
      "path": "schedule/4B/paragraph/2",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4B/paragraph-2",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/4B"
    },
    {
      "path": "schedule/4B/paragraph/3",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4B/paragraph-3",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/4B"
    },
    {
      "path": "schedule/4B/paragraph/4",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4B/paragraph-4",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/4B"
    },
    {
      "path": "schedule/4B/paragraph/5",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4B/paragraph-5",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/4B"
    },
    {
      "path": "schedule/4B/paragraph/6",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4B/paragraph-6",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/4B"
    },
    {
      "path": "schedule/4B/paragraph/7",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4B/paragraph-7",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/4B"
    },
    {
      "path": "schedule/4B/paragraph/8",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4B/paragraph-8",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/4B"
    },
    {
      "path": "schedule/4B/paragraph/9",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-4B/paragraph-9",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/4B"
    },
    {
      "path": "schedule/5",
      "kind": "schedule",
      "number": "5",
      "heading": "Services supplied where received",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "schedule/5/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-5/paragraph-1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-5/paragraph-2",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-5/paragraph-3",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-5/paragraph-4",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-5/paragraph-5",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/5A",
      "kind": "paragraph",
      "number": "5A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-5/paragraph-5A",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-5/paragraph-6",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-5/paragraph-7",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/7A",
      "kind": "paragraph",
      "number": "7A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-5/paragraph-7A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/7B",
      "kind": "paragraph",
      "number": "7B",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-5/paragraph-7B",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/7C",
      "kind": "paragraph",
      "number": "7C",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-5/paragraph-7C",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-5/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-5/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-5/paragraph-10",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5A",
      "kind": "schedule",
      "number": "5A",
      "heading": "Goods Eligible to be Fiscally Warehoused",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-5A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/6",
      "kind": "schedule",
      "number": "6",
      "heading": "Valuation: special cases",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/6/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Valuation of supplies of fuel for private use",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/part/1/crossheading/option-for-valuation-on-flatrate-basis",
      "kind": "crossheading",
      "number": null,
      "heading": "Option for valuation on flat-rate basis",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/1"
    },
    {
      "path": "schedule/6/paragraph/A1",
      "kind": "paragraph",
      "number": "A1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-6/paragraph-A1",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/1/crossheading/option-for-valuation-on-flatrate-basis"
    },
    {
      "path": "schedule/6/paragraph/B1",
      "kind": "paragraph",
      "number": "B1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-6/paragraph-B1",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/1/crossheading/option-for-valuation-on-flatrate-basis"
    },
    {
      "path": "schedule/6/part/1/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/1"
    },
    {
      "path": "schedule/6/paragraph/C1",
      "kind": "paragraph",
      "number": "C1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-6/paragraph-C1",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/1/crossheading/interpretation"
    },
    {
      "path": "schedule/6/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Other Provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-6/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/6/paragraph/1A",
      "kind": "paragraph",
      "number": "1A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-6/paragraph-1A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/6/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-6/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/6/paragraph/2A",
      "kind": "paragraph",
      "number": "2A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-6/paragraph-2A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/6/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-6/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/6/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-6/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/6/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-6/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/6/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-6/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/6/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-6/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/6/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-6/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/6/paragraph/8A",
      "kind": "paragraph",
      "number": "8A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-6/paragraph-8A",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/6/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-6/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/6/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-6/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/6/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-6/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/6/paragraph/11A",
      "kind": "paragraph",
      "number": "11A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-6/paragraph-11A",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/6/paragraph/11B",
      "kind": "paragraph",
      "number": "11B",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-6/paragraph-11B",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/6/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-6/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/6/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-6/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/7",
      "kind": "schedule",
      "number": "7",
      "heading": "Valuation of acquisitions from other member states: special cases",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/7/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/7"
    },
    {
      "path": "schedule/7/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/7"
    },
    {
      "path": "schedule/7/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7/paragraph-3",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/7"
    },
    {
      "path": "schedule/7/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7/paragraph-4",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/7"
    },
    {
      "path": "schedule/7/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7/paragraph-5",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/7"
    },
    {
      "path": "schedule/7A",
      "kind": "schedule",
      "number": "7A",
      "heading": "CHARGE AT REDUCED RATE",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/7A/part/1",
      "kind": "part",
      "number": "1",
      "heading": "INDEX TO REDUCED-RATE SUPPLIES OF GOODS AND SERVICES",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7A"
    },
    {
      "path": "schedule/7A/part/2",
      "kind": "part",
      "number": "2",
      "heading": "THE GROUPS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7A"
    },
    {
      "path": "schedule/7A/part/2/chapter/1",
      "kind": "chapter",
      "number": "Group 1 — Supplies of domestic fuel or power",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7A/part/2"
    },
    {
      "path": "schedule/7A/part/2/chapter/1/paragraph/1n1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-1/paragraph-1n1",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/1"
    },
    {
      "path": "schedule/7A/part/2/chapter/1/paragraph/1n2",
      "kind": "paragraph",
      "number": "1",
      "heading": "Matters included or not included in the supplies",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-1/paragraph-1n2",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/1"
    },
    {
      "path": "schedule/7A/part/2/chapter/1/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Meaning of “fuel oil”, “gas oil” and “kerosene”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-1/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7A/part/2/chapter/1"
    },
    {
      "path": "schedule/7A/part/2/chapter/1/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Meaning of “qualifying use”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-1/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/1"
    },
    {
      "path": "schedule/7A/part/2/chapter/1/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Supplies only partly for qualifying use",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-1/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/1"
    },
    {
      "path": "schedule/7A/part/2/chapter/1/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Supplies deemed to be for domestic use",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-1/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/1"
    },
    {
      "path": "schedule/7A/part/2/chapter/1/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Other supplies that are for domestic use",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-1/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/1"
    },
    {
      "path": "schedule/7A/part/2/chapter/1/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Interpretation of paragraph 6",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-1/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/1"
    },
    {
      "path": "schedule/7A/part/2/chapter/2",
      "kind": "chapter",
      "number": "Group 2 — Installation of energy-saving materials ",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7A/part/2"
    },
    {
      "path": "schedule/7A/part/2/chapter/2/paragraph/1n3",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-2/paragraph-1n3",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/2"
    },
    {
      "path": "schedule/7A/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/2"
    },
    {
      "path": "schedule/7A/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/paragraph-3",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/7A/part/2/chapter/2"
    },
    {
      "path": "schedule/7A/paragraph/A1",
      "kind": "paragraph",
      "number": "A1",
      "heading": "...",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/paragraph-A1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/7A/part/2/chapter/2"
    },
    {
      "path": "schedule/7A/part/2/chapter/2/paragraph/1n4",
      "kind": "paragraph",
      "number": "1",
      "heading": "Meaning of “energy-saving materials”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-2/paragraph-1n4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7A/part/2/chapter/2"
    },
    {
      "path": "schedule/7A/paragraph/1A",
      "kind": "paragraph",
      "number": "1A",
      "heading": "Installation of heat pumps",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/paragraph-1A",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/2"
    },
    {
      "path": "schedule/7A/part/2/chapter/2/paragraph/2n3",
      "kind": "paragraph",
      "number": "2",
      "heading": "Meaning of “residential accommodation”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-2/paragraph-2n3",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/2"
    },
    {
      "path": "schedule/7A/paragraph/3n1",
      "kind": "paragraph",
      "number": "3",
      "heading": "Meaning of “use for a relevant charitable purpose”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/paragraph-3n1",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/2"
    },
    {
      "path": "schedule/7A/part/2/chapter/2/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Meaning of “use for a relevant charitable purpose”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-2/paragraph-3",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/7A/part/2/chapter/2"
    },
    {
      "path": "schedule/7A/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "...",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/paragraph-4",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/7A/part/2/chapter/2"
    },
    {
      "path": "schedule/7A/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "...",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/paragraph-5",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/7A/part/2/chapter/2"
    },
    {
      "path": "schedule/7A/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Meaning of “relevant supplies”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/2"
    },
    {
      "path": "schedule/7A/part/2/chapter/3",
      "kind": "chapter",
      "number": "Group 3 — Grant-funded installation of heating equ",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7A/part/2"
    },
    {
      "path": "schedule/7A/part/2/chapter/3/paragraph/1n5",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-3/paragraph-1n5",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/3"
    },
    {
      "path": "schedule/7A/part/2/chapter/3/paragraph/2n4",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-3/paragraph-2n4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7A/part/2/chapter/3"
    },
    {
      "path": "schedule/7A/part/2/chapter/3/paragraph/3n3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-3/paragraph-3n3",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/3"
    },
    {
      "path": "schedule/7A/part/2/chapter/3/paragraph/4n2",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-3/paragraph-4n2",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/3"
    },
    {
      "path": "schedule/7A/part/2/chapter/3/paragraph/5n2",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-3/paragraph-5n2",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/3"
    },
    {
      "path": "schedule/7A/part/2/chapter/3/paragraph/6n2",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-3/paragraph-6n2",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/3"
    },
    {
      "path": "schedule/7A/part/2/chapter/3/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-3/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/3"
    },
    {
      "path": "schedule/7A/part/2/chapter/3/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-3/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/3"
    },
    {
      "path": "schedule/7A/paragraph/8A",
      "kind": "paragraph",
      "number": "8A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/paragraph-8A",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/3"
    },
    {
      "path": "schedule/7A/paragraph/8B",
      "kind": "paragraph",
      "number": "8B",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/paragraph-8B",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/3"
    },
    {
      "path": "schedule/7A/part/2/chapter/3/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-3/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/3"
    },
    {
      "path": "schedule/7A/part/2/chapter/3/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-3/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/3"
    },
    {
      "path": "schedule/7A/part/2/chapter/3/paragraph/1n6",
      "kind": "paragraph",
      "number": "1",
      "heading": "Supply only included so far as grant-funded",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-3/paragraph-1n6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7A/part/2/chapter/3"
    },
    {
      "path": "schedule/7A/part/2/chapter/3/paragraph/2n5",
      "kind": "paragraph",
      "number": "2",
      "heading": "Meaning of “relevant scheme”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-3/paragraph-2n5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7A/part/2/chapter/3"
    },
    {
      "path": "schedule/7A/part/2/chapter/3/paragraph/3n4",
      "kind": "paragraph",
      "number": "3",
      "heading": "Apportionment of grants that also cover other supplies",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-3/paragraph-3n4",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/3"
    },
    {
      "path": "schedule/7A/part/2/chapter/3/paragraph/4n3",
      "kind": "paragraph",
      "number": "4",
      "heading": "Meaning of “heating appliances”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-3/paragraph-4n3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7A/part/2/chapter/3"
    },
    {
      "path": "schedule/7A/part/2/chapter/3/paragraph/4A",
      "kind": "paragraph",
      "number": "4A",
      "heading": "Meaning of “central heating system”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-3/paragraph-4A",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/3"
    },
    {
      "path": "schedule/7A/paragraph/4B",
      "kind": "paragraph",
      "number": "4B",
      "heading": "Meaning of “renewable source heating system”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/paragraph-4B",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/3"
    },
    {
      "path": "schedule/7A/part/2/chapter/3/paragraph/5n3",
      "kind": "paragraph",
      "number": "5",
      "heading": "Meaning of “qualifying security goods”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-3/paragraph-5n3",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/3"
    },
    {
      "path": "schedule/7A/part/2/chapter/3/paragraph/6n3",
      "kind": "paragraph",
      "number": "6",
      "heading": "Meaning of “qualifying person”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-3/paragraph-6n3",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/3"
    },
    {
      "path": "schedule/7A/part/2/chapter/4",
      "kind": "chapter",
      "number": "Group 4 — Women’s sanitary products",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7A/part/2"
    },
    {
      "path": "schedule/7A/part/2/chapter/4/paragraph/1n8",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-4/paragraph-1n8",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/7A/part/2/chapter/4"
    },
    {
      "path": "schedule/7A/part/2/chapter/5",
      "kind": "chapter",
      "number": "Group 5 — Children’s car seats",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7A/part/2"
    },
    {
      "path": "schedule/7A/part/2/chapter/5/paragraph/1n9",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-5/paragraph-1n9",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/5"
    },
    {
      "path": "schedule/7A/part/2/chapter/5/paragraph/1n10",
      "kind": "paragraph",
      "number": "1",
      "heading": "Meaning of “children’s car seats”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-5/paragraph-1n10",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/5"
    },
    {
      "path": "schedule/7A/part/2/chapter/5/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Meaning of “safety seat”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-5/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/5"
    },
    {
      "path": "schedule/7A/part/2/chapter/5/paragraph/2A",
      "kind": "paragraph",
      "number": "2A",
      "heading": "Meaning of “related base unit”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-5/paragraph-2A",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/5"
    },
    {
      "path": "schedule/7A/part/2/chapter/5/paragraph/3n1",
      "kind": "paragraph",
      "number": "3",
      "heading": "Meaning of “related wheeled framework”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-5/paragraph-3n1",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/5"
    },
    {
      "path": "schedule/7A/part/2/chapter/5/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Meaning of “booster seat”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-5/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/5"
    },
    {
      "path": "schedule/7A/part/2/chapter/5/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Meaning of “booster cushion”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-5/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/5"
    },
    {
      "path": "schedule/7A/part/2/chapter/6",
      "kind": "chapter",
      "number": "Group 6 — Residential conversions",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-6",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2"
    },
    {
      "path": "schedule/7A/part/2/chapter/6/paragraph/1n11",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-6/paragraph-1n11",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/6"
    },
    {
      "path": "schedule/7A/part/2/chapter/6/paragraph/2n7",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-6/paragraph-2n7",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/6"
    },
    {
      "path": "schedule/7A/part/2/chapter/6/paragraph/1n12",
      "kind": "paragraph",
      "number": "1",
      "heading": "Supplies only partly within item 1",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-6/paragraph-1n12",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/6"
    },
    {
      "path": "schedule/7A/part/2/chapter/6/paragraph/2n8",
      "kind": "paragraph",
      "number": "2",
      "heading": "Meaning of “qualifying conversion”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-6/paragraph-2n8",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/6"
    },
    {
      "path": "schedule/7A/part/2/chapter/6/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Meaning of “changed number of dwellings conversion”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-6/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/6"
    },
    {
      "path": "schedule/7A/part/2/chapter/6/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Meaning of “single household dwelling” and “multiple occupancy dwelling”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-6/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7A/part/2/chapter/6"
    },
    {
      "path": "schedule/7A/part/2/chapter/6/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Meaning of “house in multiple occupation conversion”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-6/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7A/part/2/chapter/6"
    },
    {
      "path": "schedule/7A/part/2/chapter/6/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Meaning of “use for a relevant residential purpose”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-6/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/6"
    },
    {
      "path": "schedule/7A/part/2/chapter/6/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Meaning of “special residential conversion”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-6/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7A/part/2/chapter/6"
    },
    {
      "path": "schedule/7A/part/2/chapter/6/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "Special residential conversions: reduced rate only for supplies made to intended user of converted accommodation",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-6/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/6"
    },
    {
      "path": "schedule/7A/part/2/chapter/6/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": "“Qualifying conversion” includes related garage works",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-6/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/6"
    },
    {
      "path": "schedule/7A/part/2/chapter/6/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "Conversion not “qualifying” if planning consent and building control approval not obtained",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-6/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/6"
    },
    {
      "path": "schedule/7A/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Meaning of “supply of qualifying services”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/6"
    },
    {
      "path": "schedule/7A/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "Meaning of “building materials”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/6"
    },
    {
      "path": "schedule/7A/part/2/chapter/7",
      "kind": "chapter",
      "number": "Group 7 — RESIDENTIAL RENOVATIONS AND ALTERATIONS",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7A/part/2"
    },
    {
      "path": "schedule/7A/part/2/chapter/7/paragraph/1n13",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-7/paragraph-1n13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7A/part/2/chapter/7"
    },
    {
      "path": "schedule/7A/part/2/chapter/7/paragraph/2n9",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-7/paragraph-2n9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7A/part/2/chapter/7"
    },
    {
      "path": "schedule/7A/part/2/chapter/7/paragraph/1n14",
      "kind": "paragraph",
      "number": "1",
      "heading": "Supplies only partly within item 1",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-7/paragraph-1n14",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/7"
    },
    {
      "path": "schedule/7A/part/2/chapter/7/paragraph/2n10",
      "kind": "paragraph",
      "number": "2",
      "heading": "Meaning of “alteration” and “qualifying residential premises”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-7/paragraph-2n10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7A/part/2/chapter/7"
    },
    {
      "path": "schedule/7A/part/2/chapter/7/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Items 1 and 2 only apply where premises have been empty for at least 2 years",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-7/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7A/part/2/chapter/7"
    },
    {
      "path": "schedule/7A/paragraph/3A",
      "kind": "paragraph",
      "number": "3A",
      "heading": "Items 1 and 2 apply to related garage works",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/paragraph-3A",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/7"
    },
    {
      "path": "schedule/7A/part/2/chapter/7/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Items 1 and 2 only apply if planning consent and building control approval obtained",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-7/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/7"
    },
    {
      "path": "schedule/7A/part/2/chapter/7/paragraph/4A",
      "kind": "paragraph",
      "number": "4A",
      "heading": "Items 1 and 2 only apply if building used for relevant residential purpose is subsequently used solely for that purpose",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-7/paragraph-4A",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/7"
    },
    {
      "path": "schedule/7A/part/2/chapter/7/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Meaning of “supply of qualifying services”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-7/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7A/part/2/chapter/7"
    },
    {
      "path": "schedule/7A/part/2/chapter/7/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Meaning of “building materials”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-7/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/7"
    },
    {
      "path": "schedule/7A/part/2/chapter/8",
      "kind": "chapter",
      "number": "Group 8— CONTRACEPTIVE PRODUCTS",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7A/part/2"
    },
    {
      "path": "schedule/7A/part/2/chapter/8/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-8/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/8"
    },
    {
      "path": "schedule/7A/part/2/chapter/9",
      "kind": "chapter",
      "number": "Group 9— WELFARE ADVICE OR INFORMATION",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-9",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2"
    },
    {
      "path": "schedule/7A/part/2/chapter/9/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-9/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/9"
    },
    {
      "path": "schedule/7A/part/2/chapter/10",
      "kind": "chapter",
      "number": "Group 10 – INSTALLATION OF MOBILITY AIDS FOR THE E",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-10",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2"
    },
    {
      "path": "schedule/7A/part/2/chapter/10/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-10/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/10"
    },
    {
      "path": "schedule/7A/part/2/chapter/10/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-10/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/10"
    },
    {
      "path": "schedule/7A/part/2/chapter/11",
      "kind": "chapter",
      "number": "Group 11 — SMOKING CESSATION PRODUCTS",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-11",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2"
    },
    {
      "path": "schedule/7A/part/2/chapter/11/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-11/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/11"
    },
    {
      "path": "schedule/7A/part/2/chapter/12",
      "kind": "chapter",
      "number": "GROUP 12",
      "heading": "CARAVANS",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-12",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2"
    },
    {
      "path": "schedule/7A/chapter/12/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/chapter-12/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/12"
    },
    {
      "path": "schedule/7A/chapter/12/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/chapter-12/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/12"
    },
    {
      "path": "schedule/7A/part/2/chapter/13",
      "kind": "chapter",
      "number": "GROUP 13",
      "heading": "CABLE-SUSPENDED PASSENGER TRANSPORT SYSTEMS",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-13",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2"
    },
    {
      "path": "schedule/7A/part/2/chapter/14",
      "kind": "chapter",
      "number": "Group 14 — Course of Catering",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-14",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2"
    },
    {
      "path": "schedule/7A/part/2/chapter/14/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-14/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/14"
    },
    {
      "path": "schedule/7A/part/2/chapter/15",
      "kind": "chapter",
      "number": "Group 15 — Holiday accommodation etc",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-15",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2"
    },
    {
      "path": "schedule/7A/part/2/chapter/15/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-15/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/15"
    },
    {
      "path": "schedule/7A/part/2/chapter/16",
      "kind": "chapter",
      "number": "Group 16 — Shows and certain other attractions",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-16",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2"
    },
    {
      "path": "schedule/7A/part/2/chapter/16/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-16/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/chapter/16"
    },
    {
      "path": "schedule/8",
      "kind": "schedule",
      "number": "8",
      "heading": "Zero-rating",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/8/part/I",
      "kind": "part",
      "number": "I",
      "heading": "Index to zero-rated supplies of goods and services",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-I",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/part/II",
      "kind": "part",
      "number": "II",
      "heading": "The Groups",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/part/II/chapter/1",
      "kind": "chapter",
      "number": "Group 1— Food",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/part/II/chapter/1/crossheading/general-items",
      "kind": "crossheading",
      "number": null,
      "heading": "General items",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/1"
    },
    {
      "path": "schedule/8/part/II/chapter/1/crossheading/general-items/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-1/crossheading-general-items/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/1/crossheading/general-items"
    },
    {
      "path": "schedule/8/part/II/chapter/1/crossheading/general-items/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-1/crossheading-general-items/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/1/crossheading/general-items"
    },
    {
      "path": "schedule/8/part/II/chapter/1/crossheading/general-items/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-1/crossheading-general-items/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/1/crossheading/general-items"
    },
    {
      "path": "schedule/8/part/II/chapter/1/crossheading/general-items/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-1/crossheading-general-items/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/1/crossheading/general-items"
    },
    {
      "path": "schedule/8/part/II/chapter/1/crossheading/excepted-items",
      "kind": "crossheading",
      "number": null,
      "heading": "Excepted items",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/1"
    },
    {
      "path": "schedule/8/part/II/chapter/1/crossheading/excepted-items/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-1/crossheading-excepted-items/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/1/crossheading/excepted-items"
    },
    {
      "path": "schedule/8/part/II/chapter/1/crossheading/excepted-items/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-1/crossheading-excepted-items/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/1/crossheading/excepted-items"
    },
    {
      "path": "schedule/8/part/II/chapter/1/crossheading/excepted-items/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-1/crossheading-excepted-items/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/1/crossheading/excepted-items"
    },
    {
      "path": "schedule/8/part/II/chapter/1/crossheading/excepted-items/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-1/crossheading-excepted-items/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/1/crossheading/excepted-items"
    },
    {
      "path": "schedule/8/paragraph/4A",
      "kind": "paragraph",
      "number": "4A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/paragraph-4A",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/1/crossheading/excepted-items"
    },
    {
      "path": "schedule/8/part/II/chapter/1/crossheading/excepted-items/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-1/crossheading-excepted-items/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/1/crossheading/excepted-items"
    },
    {
      "path": "schedule/8/part/II/chapter/1/crossheading/excepted-items/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-1/crossheading-excepted-items/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/1/crossheading/excepted-items"
    },
    {
      "path": "schedule/8/part/II/chapter/1/crossheading/excepted-items/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-1/crossheading-excepted-items/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/1/crossheading/excepted-items"
    },
    {
      "path": "schedule/8/part/II/chapter/1/crossheading/items-overriding-the-exceptions",
      "kind": "crossheading",
      "number": null,
      "heading": "Items overriding the exceptions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II/chapter/1"
    },
    {
      "path": "schedule/8/part/II/chapter/1/crossheading/items-overriding-the-exceptions/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-1/crossheading-items-overriding-the-exceptions/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/1/crossheading/items-overriding-the-exceptions"
    },
    {
      "path": "schedule/8/part/II/chapter/1/crossheading/items-overriding-the-exceptions/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-1/crossheading-items-overriding-the-exceptions/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/1/crossheading/items-overriding-the-exceptions"
    },
    {
      "path": "schedule/8/part/II/chapter/1/crossheading/items-overriding-the-exceptions/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-1/crossheading-items-overriding-the-exceptions/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/1/crossheading/items-overriding-the-exceptions"
    },
    {
      "path": "schedule/8/part/II/chapter/1/crossheading/items-overriding-the-exceptions/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-1/crossheading-items-overriding-the-exceptions/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/1/crossheading/items-overriding-the-exceptions"
    },
    {
      "path": "schedule/8/part/II/chapter/1/crossheading/items-overriding-the-exceptions/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-1/crossheading-items-overriding-the-exceptions/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/1/crossheading/items-overriding-the-exceptions"
    },
    {
      "path": "schedule/8/part/II/chapter/1/crossheading/items-overriding-the-exceptions/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-1/crossheading-items-overriding-the-exceptions/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/1/crossheading/items-overriding-the-exceptions"
    },
    {
      "path": "schedule/8/part/II/chapter/1/crossheading/items-overriding-the-exceptions/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-1/crossheading-items-overriding-the-exceptions/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/1/crossheading/items-overriding-the-exceptions"
    },
    {
      "path": "schedule/8/part/II/chapter/1/crossheading/items-overriding-the-exceptions/paragraph/wrapper1n1",
      "kind": "paragraph",
      "number": null,
      "heading": "Notes:",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-1/crossheading-items-overriding-the-exceptions/paragraph-wrapper1n1",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/1/crossheading/items-overriding-the-exceptions"
    },
    {
      "path": "schedule/8/part/II/chapter/2",
      "kind": "chapter",
      "number": "Group 2— Sewerage services and water",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/part/II/chapter/2/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-2/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/2"
    },
    {
      "path": "schedule/8/part/II/chapter/2/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-2/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II/chapter/2"
    },
    {
      "path": "schedule/8/part/II/chapter/3",
      "kind": "chapter",
      "number": "Group 3— Books, etc.",
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/part/II/chapter/3/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-3/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/3"
    },
    {
      "path": "schedule/8/part/II/chapter/3/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-3/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/3"
    },
    {
      "path": "schedule/8/part/II/chapter/3/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-3/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II/chapter/3"
    },
    {
      "path": "schedule/8/part/II/chapter/3/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-3/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/3"
    },
    {
      "path": "schedule/8/part/II/chapter/3/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-3/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/3"
    },
    {
      "path": "schedule/8/part/II/chapter/3/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-3/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/3"
    },
    {
      "path": "schedule/8/part/II/chapter/3/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-3/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/3"
    },
    {
      "path": "schedule/8/part/II/chapter/3/paragraph/wrapper2n1",
      "kind": "paragraph",
      "number": null,
      "heading": "Notes",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-3/paragraph-wrapper2n1",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/3"
    },
    {
      "path": "schedule/8/part/II/chapter/4",
      "kind": "chapter",
      "number": "Group 4— Talking books for the blind and disabled ",
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/part/II/chapter/4/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-4/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/4"
    },
    {
      "path": "schedule/8/part/II/chapter/4/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-4/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/4"
    },
    {
      "path": "schedule/8/part/II/chapter/5",
      "kind": "chapter",
      "number": "GROUP 5-CONSTRUCTION OF BUILDINGS, ETC.",
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/part/II/chapter/5/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-5/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/5"
    },
    {
      "path": "schedule/8/part/II/chapter/5/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-5/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/5"
    },
    {
      "path": "schedule/8/part/II/chapter/5/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-5/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II/chapter/5"
    },
    {
      "path": "schedule/8/part/II/chapter/5/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-5/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/5"
    },
    {
      "path": "schedule/8/part/II/chapter/5/paragraph/wrapper3n1",
      "kind": "paragraph",
      "number": null,
      "heading": "Notes:",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-5/paragraph-wrapper3n1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II/chapter/5"
    },
    {
      "path": "schedule/8/part/II/chapter/6",
      "kind": "chapter",
      "number": "GROUP 6—PROTECTED BUILDINGS",
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/part/II/chapter/6/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-6/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/6"
    },
    {
      "path": "schedule/8/part/II/chapter/6/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-6/paragraph-2",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/8/part/II/chapter/6"
    },
    {
      "path": "schedule/8/part/II/chapter/6/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-6/paragraph-3",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/8/part/II/chapter/6"
    },
    {
      "path": "schedule/8/part/II/chapter/6/paragraph/wrapper4n1",
      "kind": "paragraph",
      "number": null,
      "heading": "Notes:",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-6/paragraph-wrapper4n1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II/chapter/6"
    },
    {
      "path": "schedule/8/part/II/chapter/7",
      "kind": "chapter",
      "number": "Group 7— International services",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/part/II/chapter/7/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-7/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/7"
    },
    {
      "path": "schedule/8/part/II/chapter/7/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-7/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/7"
    },
    {
      "path": "schedule/8/part/II/chapter/8",
      "kind": "chapter",
      "number": "Group 8— Transport",
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/part/II/chapter/8/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-8/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II/chapter/8"
    },
    {
      "path": "schedule/8/part/II/chapter/8/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-8/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II/chapter/8"
    },
    {
      "path": "schedule/8/part/II/chapter/8/paragraph/2A",
      "kind": "paragraph",
      "number": "2A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-8/paragraph-2A",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/8"
    },
    {
      "path": "schedule/8/part/II/chapter/8/paragraph/2B",
      "kind": "paragraph",
      "number": "2B",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-8/paragraph-2B",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/8"
    },
    {
      "path": "schedule/8/part/II/chapter/8/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-8/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II/chapter/8"
    },
    {
      "path": "schedule/8/part/II/chapter/8/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-8/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II/chapter/8"
    },
    {
      "path": "schedule/8/part/II/chapter/8/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-8/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/8"
    },
    {
      "path": "schedule/8/part/II/chapter/8/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-8/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II/chapter/8"
    },
    {
      "path": "schedule/8/part/II/chapter/8/paragraph/6ZA",
      "kind": "paragraph",
      "number": "6ZA",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-8/paragraph-6ZA",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/8"
    },
    {
      "path": "schedule/8/part/II/chapter/8/paragraph/6ZB",
      "kind": "paragraph",
      "number": "6ZB",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-8/paragraph-6ZB",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/8"
    },
    {
      "path": "schedule/8/part/II/chapter/8/paragraph/6A",
      "kind": "paragraph",
      "number": "6A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-8/paragraph-6A",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/8"
    },
    {
      "path": "schedule/8/part/II/chapter/8/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-8/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/8"
    },
    {
      "path": "schedule/8/part/II/chapter/8/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-8/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/8"
    },
    {
      "path": "schedule/8/part/II/chapter/8/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-8/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/8"
    },
    {
      "path": "schedule/8/part/II/chapter/8/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-8/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II/chapter/8"
    },
    {
      "path": "schedule/8/part/II/chapter/8/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-8/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II/chapter/8"
    },
    {
      "path": "schedule/8/part/II/chapter/8/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-8/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II/chapter/8"
    },
    {
      "path": "schedule/8/part/II/chapter/8/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-8/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/8/part/II/chapter/8"
    },
    {
      "path": "schedule/8/part/II/chapter/8/paragraph/wrapper5n1",
      "kind": "paragraph",
      "number": null,
      "heading": "Notes:",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-8/paragraph-wrapper5n1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II/chapter/8"
    },
    {
      "path": "schedule/8/part/II/chapter/9",
      "kind": "chapter",
      "number": "Group 9— Caravans and houseboats",
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/part/II/chapter/9/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-9/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/9"
    },
    {
      "path": "schedule/8/part/II/chapter/9/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-9/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/9"
    },
    {
      "path": "schedule/8/part/II/chapter/9/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-9/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/9"
    },
    {
      "path": "schedule/8/part/II/chapter/9/paragraph/wrapper6n1",
      "kind": "paragraph",
      "number": null,
      "heading": "Note:",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-9/paragraph-wrapper6n1",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/9"
    },
    {
      "path": "schedule/8/part/II/chapter/10",
      "kind": "chapter",
      "number": "Group 10— Gold",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/part/II/chapter/10/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-10/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/10"
    },
    {
      "path": "schedule/8/part/II/chapter/10/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-10/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/10"
    },
    {
      "path": "schedule/8/part/II/chapter/10/paragraph/wrapper7n1",
      "kind": "paragraph",
      "number": null,
      "heading": "Notes:",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-10/paragraph-wrapper7n1",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/10"
    },
    {
      "path": "schedule/8/part/II/chapter/11",
      "kind": "chapter",
      "number": "Group 11— Bank notes",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/part/II/chapter/11/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-11/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/11"
    },
    {
      "path": "schedule/8/part/II/chapter/12",
      "kind": "chapter",
      "number": "Group 12— Drugs, medicines, aids for the disabled,",
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/part/II/chapter/12/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-12/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II/chapter/12"
    },
    {
      "path": "schedule/8/part/II/chapter/12/paragraph/1A",
      "kind": "paragraph",
      "number": "1A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-12/paragraph-1A",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/8/part/II/chapter/12"
    },
    {
      "path": "schedule/8/part/II/chapter/12/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-12/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II/chapter/12"
    },
    {
      "path": "schedule/8/part/II/chapter/12/paragraph/2A",
      "kind": "paragraph",
      "number": "2A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-12/paragraph-2A",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/12"
    },
    {
      "path": "schedule/8/part/II/chapter/12/paragraph/2B",
      "kind": "paragraph",
      "number": "2B",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-12/paragraph-2B",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/12"
    },
    {
      "path": "schedule/8/part/II/chapter/12/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-12/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/12"
    },
    {
      "path": "schedule/8/part/II/chapter/12/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-12/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/12"
    },
    {
      "path": "schedule/8/part/II/chapter/12/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-12/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II/chapter/12"
    },
    {
      "path": "schedule/8/part/II/chapter/12/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-12/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/12"
    },
    {
      "path": "schedule/8/part/II/chapter/12/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-12/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/12"
    },
    {
      "path": "schedule/8/part/II/chapter/12/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-12/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/12"
    },
    {
      "path": "schedule/8/part/II/chapter/12/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-12/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/12"
    },
    {
      "path": "schedule/8/part/II/chapter/12/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-12/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/12"
    },
    {
      "path": "schedule/8/part/II/chapter/12/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-12/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II/chapter/12"
    },
    {
      "path": "schedule/8/part/II/chapter/12/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-12/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/12"
    },
    {
      "path": "schedule/8/part/II/chapter/12/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-12/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/12"
    },
    {
      "path": "schedule/8/part/II/chapter/12/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-12/paragraph-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/8/part/II/chapter/12"
    },
    {
      "path": "schedule/8/part/II/chapter/12/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-12/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/12"
    },
    {
      "path": "schedule/8/part/II/chapter/12/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-12/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/12"
    },
    {
      "path": "schedule/8/part/II/chapter/12/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-12/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/12"
    },
    {
      "path": "schedule/8/part/II/chapter/12/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-12/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/12"
    },
    {
      "path": "schedule/8/part/II/chapter/12/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-12/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/12"
    },
    {
      "path": "schedule/8/part/II/chapter/12/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-12/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/12"
    },
    {
      "path": "schedule/8/part/II/chapter/12/paragraph/wrapper8n1",
      "kind": "paragraph",
      "number": null,
      "heading": "Notes:",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-12/paragraph-wrapper8n1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II/chapter/12"
    },
    {
      "path": "schedule/8/part/II/chapter/13",
      "kind": "chapter",
      "number": "Group 13— Imports, exports etc.",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/part/II/chapter/13/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-13/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/13"
    },
    {
      "path": "schedule/8/part/II/chapter/13/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-13/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/13"
    },
    {
      "path": "schedule/8/part/II/chapter/13/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-13/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/13"
    },
    {
      "path": "schedule/8/part/II/chapter/13/paragraph/wrapper9n1",
      "kind": "paragraph",
      "number": null,
      "heading": "Notes:",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-13/paragraph-wrapper9n1",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/13"
    },
    {
      "path": "schedule/8/part/II/chapter/14",
      "kind": "chapter",
      "number": "Group 14— Tax-free shops",
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/part/II/chapter/14/paragraph/wrapper54n1",
      "kind": "paragraph",
      "number": null,
      "heading": "Notes:",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-14/paragraph-wrapper54n1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II/chapter/14"
    },
    {
      "path": "schedule/8/part/II/chapter/15",
      "kind": "chapter",
      "number": "Group 15— Charities etc.",
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/part/II/chapter/15/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-15/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II/chapter/15"
    },
    {
      "path": "schedule/8/part/II/chapter/15/paragraph/1A",
      "kind": "paragraph",
      "number": "1A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-15/paragraph-1A",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/15"
    },
    {
      "path": "schedule/8/part/II/chapter/15/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-15/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II/chapter/15"
    },
    {
      "path": "schedule/8/part/II/chapter/15/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-15/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/15"
    },
    {
      "path": "schedule/8/part/II/chapter/15/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-15/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/15"
    },
    {
      "path": "schedule/8/part/II/chapter/15/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-15/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/15"
    },
    {
      "path": "schedule/8/part/II/chapter/15/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-15/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/15"
    },
    {
      "path": "schedule/8/part/II/chapter/15/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-15/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/15"
    },
    {
      "path": "schedule/8/part/II/chapter/15/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-15/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II/chapter/15"
    },
    {
      "path": "schedule/8/part/II/chapter/15/paragraph/8A",
      "kind": "paragraph",
      "number": "8A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-15/paragraph-8A",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/15"
    },
    {
      "path": "schedule/8/part/II/chapter/15/paragraph/8B",
      "kind": "paragraph",
      "number": "8B",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-15/paragraph-8B",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/15"
    },
    {
      "path": "schedule/8/part/II/chapter/15/paragraph/8C",
      "kind": "paragraph",
      "number": "8C",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-15/paragraph-8C",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/15"
    },
    {
      "path": "schedule/8/part/II/chapter/15/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-15/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II/chapter/15"
    },
    {
      "path": "schedule/8/part/II/chapter/15/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-15/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/15"
    },
    {
      "path": "schedule/8/part/II/chapter/15/paragraph/wrapper10n1",
      "kind": "paragraph",
      "number": null,
      "heading": "Notes:",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-15/paragraph-wrapper10n1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II/chapter/15"
    },
    {
      "path": "schedule/8/part/II/chapter/16",
      "kind": "chapter",
      "number": "Group 16— Clothing and footwear",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/part/II/chapter/16/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-16/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/16"
    },
    {
      "path": "schedule/8/part/II/chapter/16/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-16/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/16"
    },
    {
      "path": "schedule/8/part/II/chapter/16/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-16/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II/chapter/16"
    },
    {
      "path": "schedule/8/part/II/chapter/16/paragraph/wrapper11n1",
      "kind": "paragraph",
      "number": null,
      "heading": "Notes:",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-16/paragraph-wrapper11n1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II/chapter/16"
    },
    {
      "path": "schedule/8/part/II/chapter/17",
      "kind": "chapter",
      "number": "GROUP 17—EMISSIONS ALLOWANCES",
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/part/II/chapter/17/paragraph/1",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-17/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/8/part/II/chapter/17"
    },
    {
      "path": "schedule/8/part/II/chapter/18",
      "kind": "chapter",
      "number": "GROUP 18 — EUROPEAN RESEARCH INFRASTRUCTURE CONSOR",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/part/II/chapter/19",
      "kind": "chapter",
      "number": "Group 19 - women's sanitary products",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/part/II/chapter/19/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-19/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/19"
    },
    {
      "path": "schedule/8/part/II/chapter/20",
      "kind": "chapter",
      "number": "Group 20—Personal Protective Equipment (Coronaviru",
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/part/II/chapter/20/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-20/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/20"
    },
    {
      "path": "schedule/8/part/II/chapter/21",
      "kind": "chapter",
      "number": "GROUP 21",
      "heading": "ONLINE MARKETPLACES (DEEMED SUPPLY)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/part/II/chapter/21/crossheading/item-no",
      "kind": "crossheading",
      "number": null,
      "heading": "Item No.",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/21"
    },
    {
      "path": "schedule/8/part/II/chapter/21/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-21/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/21/crossheading/item-no"
    },
    {
      "path": "schedule/8/part/II/chapter/22",
      "kind": "chapter",
      "number": "GROUP 22",
      "heading": "FREE ZONES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/part/II/chapter/22/crossheading/item-no",
      "kind": "crossheading",
      "number": null,
      "heading": "Item No",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/22"
    },
    {
      "path": "schedule/8/part/II/chapter/22/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-22/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/22/crossheading/item-no"
    },
    {
      "path": "schedule/8/part/II/chapter/23",
      "kind": "chapter",
      "number": "GROUP 23",
      "heading": "INSTALLATION OF ENERGY-SAVING MATERIALS IN ENGLAND AND WALES AND SCOTLAND FROM 1 APRIL 2022 TO 31 MARCH 2027 , and in Northern Ireland from 1st May 2023 to 31st March 2027",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II"
    },
    {
      "path": "schedule/8/part/II/chapter/23/crossheading/item-no",
      "kind": "crossheading",
      "number": null,
      "heading": "Item No",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-23/crossheading-item-no",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/23"
    },
    {
      "path": "schedule/8/part/II/chapter/23/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-23/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/23/crossheading/item-no"
    },
    {
      "path": "schedule/8/part/II/chapter/23/paragraph/2n1",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-23/paragraph-2n1",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/23/crossheading/item-no"
    },
    {
      "path": "schedule/8/part/II/chapter/23/paragraph/1n1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Meaning of “energy-saving materials”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-23/paragraph-1n1",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/23/crossheading/item-no"
    },
    {
      "path": "schedule/8/part/II/chapter/23/paragraph/2n2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Meaning of “residential accommodation”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-23/paragraph-2n2",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/23/crossheading/item-no"
    },
    {
      "path": "schedule/8/part/II/chapter/23/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Meaning of “relevant supplies”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-23/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/23/crossheading/item-no"
    },
    {
      "path": "schedule/8/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Installation of heat pumps",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/23/crossheading/item-no"
    },
    {
      "path": "schedule/8/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Meaning of “use for a relevant charitable purpose”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-8/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/8/part/II/chapter/23/crossheading/item-no"
    },
    {
      "path": "schedule/9",
      "kind": "schedule",
      "number": "9",
      "heading": "Exemptions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/9/part/I",
      "kind": "part",
      "number": "I",
      "heading": "Index to exempt supplies of goods and services",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-I",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/part/II",
      "kind": "part",
      "number": "II",
      "heading": "The Groups",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/part/II/chapter/1",
      "kind": "chapter",
      "number": "Group 1— Land",
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/part/II"
    },
    {
      "path": "schedule/9/part/II/chapter/1/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-1/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/1"
    },
    {
      "path": "schedule/9/part/II/chapter/1/paragraph/wrapper12n1",
      "kind": "paragraph",
      "number": null,
      "heading": "Notes:",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-1/paragraph-wrapper12n1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/part/II/chapter/1"
    },
    {
      "path": "schedule/9/part/II/chapter/2",
      "kind": "chapter",
      "number": "Group 2 — Insurance",
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/part/II"
    },
    {
      "path": "schedule/9/part/II/chapter/2/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-2/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/part/II/chapter/2"
    },
    {
      "path": "schedule/9/part/II/chapter/2/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-2/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/part/II/chapter/2"
    },
    {
      "path": "schedule/9/part/II/chapter/2/paragraph/wrapper13n1",
      "kind": "paragraph",
      "number": null,
      "heading": "Notes:",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-2/paragraph-wrapper13n1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/part/II/chapter/2"
    },
    {
      "path": "schedule/9/part/II/chapter/3",
      "kind": "chapter",
      "number": "Group 3— Postal services",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/part/II"
    },
    {
      "path": "schedule/9/part/II/chapter/3/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-3/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/3"
    },
    {
      "path": "schedule/9/part/II/chapter/3/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-3/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/3"
    },
    {
      "path": "schedule/9/part/II/chapter/4",
      "kind": "chapter",
      "number": "Group 4— Betting, gaming , dutiable machine games ",
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/part/II"
    },
    {
      "path": "schedule/9/part/II/chapter/4/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-4/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/4"
    },
    {
      "path": "schedule/9/part/II/chapter/4/paragraph/1A",
      "kind": "paragraph",
      "number": "1A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-4/paragraph-1A",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/4"
    },
    {
      "path": "schedule/9/part/II/chapter/4/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-4/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/4"
    },
    {
      "path": "schedule/9/part/II/chapter/4/paragraph/wrapper15n1",
      "kind": "paragraph",
      "number": null,
      "heading": "Notes:",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-4/paragraph-wrapper15n1",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/4"
    },
    {
      "path": "schedule/9/part/II/chapter/5",
      "kind": "chapter",
      "number": "Group 5— Finance",
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/part/II"
    },
    {
      "path": "schedule/9/part/II/chapter/5/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-5/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/5"
    },
    {
      "path": "schedule/9/part/II/chapter/5/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-5/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/5"
    },
    {
      "path": "schedule/9/part/II/chapter/5/paragraph/2A",
      "kind": "paragraph",
      "number": "2A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-5/paragraph-2A",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/5"
    },
    {
      "path": "schedule/9/part/II/chapter/5/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-5/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/5"
    },
    {
      "path": "schedule/9/part/II/chapter/5/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-5/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/5"
    },
    {
      "path": "schedule/9/part/II/chapter/5/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-5/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/part/II/chapter/5"
    },
    {
      "path": "schedule/9/part/II/chapter/5/paragraph/5A",
      "kind": "paragraph",
      "number": "5A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-5/paragraph-5A",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/5"
    },
    {
      "path": "schedule/9/part/II/chapter/5/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-5/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/5"
    },
    {
      "path": "schedule/9/part/II/chapter/5/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-5/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/9/part/II/chapter/5"
    },
    {
      "path": "schedule/9/part/II/chapter/5/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-5/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/5"
    },
    {
      "path": "schedule/9/part/II/chapter/5/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-5/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/5"
    },
    {
      "path": "schedule/9/part/II/chapter/5/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-5/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/5"
    },
    {
      "path": "schedule/9/part/II/chapter/5/paragraph/wrapper16n1",
      "kind": "paragraph",
      "number": null,
      "heading": "Notes:",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-5/paragraph-wrapper16n1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/part/II/chapter/5"
    },
    {
      "path": "schedule/9/part/II/chapter/6",
      "kind": "chapter",
      "number": "Group 6— Education",
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/part/II"
    },
    {
      "path": "schedule/9/part/II/chapter/6/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-6/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/6"
    },
    {
      "path": "schedule/9/part/II/chapter/6/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-6/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/6"
    },
    {
      "path": "schedule/9/part/II/chapter/6/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-6/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/part/II/chapter/6"
    },
    {
      "path": "schedule/9/part/II/chapter/6/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-6/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/6"
    },
    {
      "path": "schedule/9/part/II/chapter/6/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-6/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/6"
    },
    {
      "path": "schedule/9/part/II/chapter/6/paragraph/5A",
      "kind": "paragraph",
      "number": "5A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-6/paragraph-5A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/part/II/chapter/6"
    },
    {
      "path": "schedule/9/part/II/chapter/6/paragraph/5B",
      "kind": "paragraph",
      "number": "5B",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-6/paragraph-5B",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/6"
    },
    {
      "path": "schedule/9/part/II/chapter/6/paragraph/5C",
      "kind": "paragraph",
      "number": "5C",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-6/paragraph-5C",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/6"
    },
    {
      "path": "schedule/9/part/II/chapter/6/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-6/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/6"
    },
    {
      "path": "schedule/9/part/II/chapter/6/paragraph/wrapper17n1",
      "kind": "paragraph",
      "number": null,
      "heading": "Notes:",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-6/paragraph-wrapper17n1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/part/II/chapter/6"
    },
    {
      "path": "schedule/9/part/II/chapter/7",
      "kind": "chapter",
      "number": "Group 7— Health and welfare",
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/part/II"
    },
    {
      "path": "schedule/9/part/II/chapter/7/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-7/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/part/II/chapter/7"
    },
    {
      "path": "schedule/9/part/II/chapter/7/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-7/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/part/II/chapter/7"
    },
    {
      "path": "schedule/9/part/II/chapter/7/paragraph/2A",
      "kind": "paragraph",
      "number": "2A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-7/paragraph-2A",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/7"
    },
    {
      "path": "schedule/9/part/II/chapter/7/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-7/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/7"
    },
    {
      "path": "schedule/9/part/II/chapter/7/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-7/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/part/II/chapter/7"
    },
    {
      "path": "schedule/9/part/II/chapter/7/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-7/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/7"
    },
    {
      "path": "schedule/9/part/II/chapter/7/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-7/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/7"
    },
    {
      "path": "schedule/9/part/II/chapter/7/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-7/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/7"
    },
    {
      "path": "schedule/9/part/II/chapter/7/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-7/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/7"
    },
    {
      "path": "schedule/9/part/II/chapter/7/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-7/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/part/II/chapter/7"
    },
    {
      "path": "schedule/9/part/II/chapter/7/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-7/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/7"
    },
    {
      "path": "schedule/9/part/II/chapter/7/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-7/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/7"
    },
    {
      "path": "schedule/9/part/II/chapter/7/paragraph/wrapper18n1",
      "kind": "paragraph",
      "number": null,
      "heading": "Notes:",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-7/paragraph-wrapper18n1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/part/II/chapter/7"
    },
    {
      "path": "schedule/9/part/II/chapter/8",
      "kind": "chapter",
      "number": "Group 8— Burial and cremation",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II"
    },
    {
      "path": "schedule/9/part/II/chapter/8/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-8/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/8"
    },
    {
      "path": "schedule/9/part/II/chapter/8/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-8/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/8"
    },
    {
      "path": "schedule/9/part/II/chapter/9",
      "kind": "chapter",
      "number": "Group 9— SUBSCRIPTIONS TO TRADE UNIONS, PROFESSION",
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/part/II"
    },
    {
      "path": "schedule/9/part/II/chapter/9/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-9/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/part/II/chapter/9"
    },
    {
      "path": "schedule/9/part/II/chapter/9/paragraph/wrapper19n1",
      "kind": "paragraph",
      "number": null,
      "heading": "Note:",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-9/paragraph-wrapper19n1",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/9"
    },
    {
      "path": "schedule/9/part/II/chapter/10",
      "kind": "chapter",
      "number": "Group 10— Sport, sports competitions and physical ",
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/part/II"
    },
    {
      "path": "schedule/9/part/II/chapter/10/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-10/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/10"
    },
    {
      "path": "schedule/9/part/II/chapter/10/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-10/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/part/II/chapter/10"
    },
    {
      "path": "schedule/9/part/II/chapter/10/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-10/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/part/II/chapter/10"
    },
    {
      "path": "schedule/9/part/II/chapter/10/paragraph/wrapper20n1",
      "kind": "paragraph",
      "number": null,
      "heading": "Notes:",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-10/paragraph-wrapper20n1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/part/II/chapter/10"
    },
    {
      "path": "schedule/9/part/II/chapter/11",
      "kind": "chapter",
      "number": "Group 11— Works of art etc",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II"
    },
    {
      "path": "schedule/9/part/II/chapter/11/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-11/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/11"
    },
    {
      "path": "schedule/9/part/II/chapter/11/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-11/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/11"
    },
    {
      "path": "schedule/9/part/II/chapter/11/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-11/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/11"
    },
    {
      "path": "schedule/9/part/II/chapter/11/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-11/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/11"
    },
    {
      "path": "schedule/9/part/II/chapter/12",
      "kind": "chapter",
      "number": "GROUP 12—FUND-RAISING EVENTS BY CHARITIES AND OTHE",
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/part/II"
    },
    {
      "path": "schedule/9/part/II/chapter/12/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-12/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/12"
    },
    {
      "path": "schedule/9/part/II/chapter/12/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-12/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/12"
    },
    {
      "path": "schedule/9/part/II/chapter/12/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-12/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/12"
    },
    {
      "path": "schedule/9/part/II/chapter/12/paragraph/wrapper21n1",
      "kind": "paragraph",
      "number": null,
      "heading": "Notes:",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-12/paragraph-wrapper21n1",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/12"
    },
    {
      "path": "schedule/9/part/II/chapter/12/paragraph/wrapper86n1",
      "kind": "paragraph",
      "number": null,
      "heading": "Notes:",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-12/paragraph-wrapper86n1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/part/II/chapter/12"
    },
    {
      "path": "schedule/9/part/II/chapter/13",
      "kind": "chapter",
      "number": "GROUP 13— CULTURAL SERVICES ETC",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II"
    },
    {
      "path": "schedule/9/part/II/chapter/13/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-13/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/13"
    },
    {
      "path": "schedule/9/part/II/chapter/13/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-13/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/13"
    },
    {
      "path": "schedule/9/part/II/chapter/14",
      "kind": "chapter",
      "number": "GROUP 14—SUPPLIES OF GOODS WHERE INPUT TAX CANNOT ",
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/part/II"
    },
    {
      "path": "schedule/9/part/II/chapter/14/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-14/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/14"
    },
    {
      "path": "schedule/9/part/II/chapter/14/paragraph/wrapper22n1",
      "kind": "paragraph",
      "number": null,
      "heading": "Notes:",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-14/paragraph-wrapper22n1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/part/II/chapter/14"
    },
    {
      "path": "schedule/9/part/II/chapter/15",
      "kind": "chapter",
      "number": "GROUP 15—INVESTMENT GOLD",
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/part/II"
    },
    {
      "path": "schedule/9/part/II/chapter/15/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-15/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/15"
    },
    {
      "path": "schedule/9/part/II/chapter/15/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-15/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/15"
    },
    {
      "path": "schedule/9/part/II/chapter/15/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-15/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/15"
    },
    {
      "path": "schedule/9/part/II/chapter/15/paragraph/wrapper23n1",
      "kind": "paragraph",
      "number": null,
      "heading": "Notes:",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-15/paragraph-wrapper23n1",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/15"
    },
    {
      "path": "schedule/9/part/II/chapter/16",
      "kind": "chapter",
      "number": "GROUP 16 — SUPPLIES OF SERVICES BY GROUPS INVOLVIN",
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II"
    },
    {
      "path": "schedule/9/paragraph/1n1n1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/paragraph-1n1n1",
      "extent": null,
      "status": null,
      "parent": "schedule/9/part/II/chapter/16"
    },
    {
      "path": "schedule/9/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Exceptions",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-3",
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9ZA",
      "kind": "schedule",
      "number": "9ZA",
      "heading": "VAT on acquisitions in Northern Ireland from member States",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/9ZA/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Charge to VAT for acquisitions in Northern Ireland from member States",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA"
    },
    {
      "path": "schedule/9ZA/part/1/crossheading/charge-to-vat",
      "kind": "crossheading",
      "number": null,
      "heading": "Charge to VAT",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9ZA/part/1"
    },
    {
      "path": "schedule/9ZA/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/1/crossheading/charge-to-vat"
    },
    {
      "path": "schedule/9ZA/part/1/crossheading/scope-of-ni-acquisition-vat",
      "kind": "crossheading",
      "number": null,
      "heading": "Scope of NI acquisition VAT",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/1"
    },
    {
      "path": "schedule/9ZA/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/1/crossheading/scope-of-ni-acquisition-vat"
    },
    {
      "path": "schedule/9ZA/part/1/crossheading/meaning-of-acquisition-of-goods-from-a-member-state",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of acquisition of goods from a member State",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/1"
    },
    {
      "path": "schedule/9ZA/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/1/crossheading/meaning-of-acquisition-of-goods-from-a-member-state"
    },
    {
      "path": "schedule/9ZA/part/1/crossheading/time-of-acquisition",
      "kind": "crossheading",
      "number": null,
      "heading": "Time of acquisition",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/1"
    },
    {
      "path": "schedule/9ZA/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/1/crossheading/time-of-acquisition"
    },
    {
      "path": "schedule/9ZA/part/1/crossheading/place-of-acquisition",
      "kind": "crossheading",
      "number": null,
      "heading": "Place of acquisition",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/1"
    },
    {
      "path": "schedule/9ZA/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/1/crossheading/place-of-acquisition"
    },
    {
      "path": "schedule/9ZA/part/1/crossheading/acquisitions-from-persons-belonging-in-member-states",
      "kind": "crossheading",
      "number": null,
      "heading": "Acquisitions from persons belonging in member States",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/1"
    },
    {
      "path": "schedule/9ZA/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/1/crossheading/acquisitions-from-persons-belonging-in-member-states"
    },
    {
      "path": "schedule/9ZA/part/1/crossheading/identification-of-persons-for-the-purposes-of-vat-in-northern-ireland",
      "kind": "crossheading",
      "number": null,
      "heading": "Identification of persons for the purposes of VAT in Northern Ireland",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/1"
    },
    {
      "path": "schedule/9ZA/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/1/crossheading/identification-of-persons-for-the-purposes-of-vat-in-northern-ireland"
    },
    {
      "path": "schedule/9ZA/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Valuation of acquisitions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA"
    },
    {
      "path": "schedule/9ZA/part/2/crossheading/valuation-of-acquisitions-from-member-states",
      "kind": "crossheading",
      "number": null,
      "heading": "Valuation of acquisitions from member States",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/2"
    },
    {
      "path": "schedule/9ZA/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/2/crossheading/valuation-of-acquisitions-from-member-states"
    },
    {
      "path": "schedule/9ZA/part/2/crossheading/transactions-below-market-value",
      "kind": "crossheading",
      "number": null,
      "heading": "Transactions below market value",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/2"
    },
    {
      "path": "schedule/9ZA/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/2/crossheading/transactions-below-market-value"
    },
    {
      "path": "schedule/9ZA/part/2/crossheading/value-where-goods-subject-to-excise-duty-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Value where goods subject to excise duty etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/2"
    },
    {
      "path": "schedule/9ZA/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/2/crossheading/value-where-goods-subject-to-excise-duty-etc"
    },
    {
      "path": "schedule/9ZA/part/2/crossheading/transfer-or-disposal-for-no-consideration",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfer or disposal for no consideration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/2"
    },
    {
      "path": "schedule/9ZA/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/2/crossheading/transfer-or-disposal-for-no-consideration"
    },
    {
      "path": "schedule/9ZA/part/2/crossheading/foreign-currency-transactions",
      "kind": "crossheading",
      "number": null,
      "heading": "Foreign currency transactions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/2"
    },
    {
      "path": "schedule/9ZA/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/2/crossheading/foreign-currency-transactions"
    },
    {
      "path": "schedule/9ZA/part/2/crossheading/meaning-of-relevant-transaction-and-relevant-time",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “relevant transaction” and “relevant time”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/2"
    },
    {
      "path": "schedule/9ZA/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/2/crossheading/meaning-of-relevant-transaction-and-relevant-time"
    },
    {
      "path": "schedule/9ZA/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Payment of NI acquisition VAT by taxable persons",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA"
    },
    {
      "path": "schedule/9ZA/part/3/crossheading/input-tax-and-output-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Input tax and output tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/3"
    },
    {
      "path": "schedule/9ZA/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/3/crossheading/input-tax-and-output-tax"
    },
    {
      "path": "schedule/9ZA/part/3/crossheading/payment-of-ni-acquisition-vat",
      "kind": "crossheading",
      "number": null,
      "heading": "Payment of NI acquisition VAT",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/3"
    },
    {
      "path": "schedule/9ZA/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/3/crossheading/payment-of-ni-acquisition-vat"
    },
    {
      "path": "schedule/9ZA/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Reliefs etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA"
    },
    {
      "path": "schedule/9ZA/part/4/crossheading/reduced-rate",
      "kind": "crossheading",
      "number": null,
      "heading": "Reduced rate",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/4"
    },
    {
      "path": "schedule/9ZA/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/4/crossheading/reduced-rate"
    },
    {
      "path": "schedule/9ZA/part/4/crossheading/zerorating-and-exempt-acquisitions",
      "kind": "crossheading",
      "number": null,
      "heading": "Zero-rating and exempt acquisitions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/4"
    },
    {
      "path": "schedule/9ZA/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/4/crossheading/zerorating-and-exempt-acquisitions"
    },
    {
      "path": "schedule/9ZA/part/4/crossheading/refunds-and-reliefs",
      "kind": "crossheading",
      "number": null,
      "heading": "Refunds and reliefs",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/4"
    },
    {
      "path": "schedule/9ZA/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/4/crossheading/refunds-and-reliefs"
    },
    {
      "path": "schedule/9ZA/part/4/crossheading/refund-of-ni-acquisition-vat-to-persons-constructing-certain-buildings",
      "kind": "crossheading",
      "number": null,
      "heading": "Refund of NI acquisition VAT to persons constructing certain buildings",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/4"
    },
    {
      "path": "schedule/9ZA/paragraph/18A",
      "kind": "paragraph",
      "number": "18A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-18A",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/4/crossheading/refund-of-ni-acquisition-vat-to-persons-constructing-certain-buildings"
    },
    {
      "path": "schedule/9ZA/part/4/crossheading/refunds-in-relation-to-new-means-of-transport-supplied-to-member-states",
      "kind": "crossheading",
      "number": null,
      "heading": "Refunds in relation to new means of transport supplied to member States",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/4"
    },
    {
      "path": "schedule/9ZA/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/4/crossheading/refunds-in-relation-to-new-means-of-transport-supplied-to-member-states"
    },
    {
      "path": "schedule/9ZA/part/5",
      "kind": "part",
      "number": "5",
      "heading": "Application of Act to acquisitions in particular cases",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA"
    },
    {
      "path": "schedule/9ZA/part/5/crossheading/crown-application",
      "kind": "crossheading",
      "number": null,
      "heading": "Crown application",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/5"
    },
    {
      "path": "schedule/9ZA/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/5/crossheading/crown-application"
    },
    {
      "path": "schedule/9ZA/part/5/crossheading/groups-of-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Groups of companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/5"
    },
    {
      "path": "schedule/9ZA/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/5/crossheading/groups-of-companies"
    },
    {
      "path": "schedule/9ZA/part/5/crossheading/partnerships",
      "kind": "crossheading",
      "number": null,
      "heading": "Partnerships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/5"
    },
    {
      "path": "schedule/9ZA/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/5/crossheading/partnerships"
    },
    {
      "path": "schedule/9ZA/part/5/crossheading/unincorporated-bodies-personal-representative-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Unincorporated bodies, personal representative etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/5"
    },
    {
      "path": "schedule/9ZA/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/5/crossheading/unincorporated-bodies-personal-representative-etc"
    },
    {
      "path": "schedule/9ZA/part/5/crossheading/agents",
      "kind": "crossheading",
      "number": null,
      "heading": "Agents",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/5"
    },
    {
      "path": "schedule/9ZA/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/5/crossheading/agents"
    },
    {
      "path": "schedule/9ZA/part/5/crossheading/vat-representatives",
      "kind": "crossheading",
      "number": null,
      "heading": "VAT representatives",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/5"
    },
    {
      "path": "schedule/9ZA/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/5/crossheading/vat-representatives"
    },
    {
      "path": "schedule/9ZA/part/5/crossheading/margin-schemes",
      "kind": "crossheading",
      "number": null,
      "heading": "Margin schemes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/5"
    },
    {
      "path": "schedule/9ZA/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/5/crossheading/margin-schemes"
    },
    {
      "path": "schedule/9ZA/part/6",
      "kind": "part",
      "number": "6",
      "heading": "Administration, collection and enforcement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA"
    },
    {
      "path": "schedule/9ZA/part/6/crossheading/breaches-of-regulatory-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Breaches of regulatory provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/6"
    },
    {
      "path": "schedule/9ZA/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/6/crossheading/breaches-of-regulatory-provisions"
    },
    {
      "path": "schedule/9ZA/part/6/crossheading/offences",
      "kind": "crossheading",
      "number": null,
      "heading": "Offences",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/6"
    },
    {
      "path": "schedule/9ZA/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/6/crossheading/offences"
    },
    {
      "path": "schedule/9ZA/part/6/crossheading/failure-to-make-returns",
      "kind": "crossheading",
      "number": null,
      "heading": "Failure to make returns",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/6"
    },
    {
      "path": "schedule/9ZA/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/6/crossheading/failure-to-make-returns"
    },
    {
      "path": "schedule/9ZA/part/6/crossheading/interest-on-vat",
      "kind": "crossheading",
      "number": null,
      "heading": "Interest on VAT",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/6"
    },
    {
      "path": "schedule/9ZA/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-30",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/9ZA/part/6/crossheading/interest-on-vat"
    },
    {
      "path": "schedule/9ZA/part/6/crossheading/assessment-in-cases-of-acquisitions-of-certain-goods-by-nontaxable-persons",
      "kind": "crossheading",
      "number": null,
      "heading": "Assessment in cases of acquisitions of certain goods by non-taxable persons",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/6"
    },
    {
      "path": "schedule/9ZA/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/6/crossheading/assessment-in-cases-of-acquisitions-of-certain-goods-by-nontaxable-persons"
    },
    {
      "path": "schedule/9ZA/part/6/crossheading/assessment-of-amounts-due",
      "kind": "crossheading",
      "number": null,
      "heading": "Assessment of amounts due",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/6"
    },
    {
      "path": "schedule/9ZA/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/6/crossheading/assessment-of-amounts-due"
    },
    {
      "path": "schedule/9ZA/part/6/crossheading/credit-for-or-repayment-of-overstated-or-overpaid-vat",
      "kind": "crossheading",
      "number": null,
      "heading": "Credit for, or repayment of, overstated or overpaid VAT",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/6"
    },
    {
      "path": "schedule/9ZA/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/6/crossheading/credit-for-or-repayment-of-overstated-or-overpaid-vat"
    },
    {
      "path": "schedule/9ZA/part/7",
      "kind": "part",
      "number": "7",
      "heading": "Appeals and supplementary provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA"
    },
    {
      "path": "schedule/9ZA/part/7/crossheading/appeals",
      "kind": "crossheading",
      "number": null,
      "heading": "Appeals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/7"
    },
    {
      "path": "schedule/9ZA/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/7/crossheading/appeals"
    },
    {
      "path": "schedule/9ZA/part/7/crossheading/supplies-spanning-change-of-rate-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplies spanning change of rate etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/7"
    },
    {
      "path": "schedule/9ZA/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/7/crossheading/supplies-spanning-change-of-rate-etc"
    },
    {
      "path": "schedule/9ZA/part/7/crossheading/failure-of-resolution-under-provisional-collection-of-taxes-act-1968",
      "kind": "crossheading",
      "number": null,
      "heading": "Failure of resolution under Provisional Collection of Taxes Act 1968",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/7"
    },
    {
      "path": "schedule/9ZA/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-36",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/7/crossheading/failure-of-resolution-under-provisional-collection-of-taxes-act-1968"
    },
    {
      "path": "schedule/9ZA/part/7/crossheading/refund-of-vat-to-government-of-northern-ireland",
      "kind": "crossheading",
      "number": null,
      "heading": "Refund of VAT to Government of Northern Ireland",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/7"
    },
    {
      "path": "schedule/9ZA/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-37",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/7/crossheading/refund-of-vat-to-government-of-northern-ireland"
    },
    {
      "path": "schedule/9ZA/part/8",
      "kind": "part",
      "number": "8",
      "heading": "Registration in respect of acquisitions from member States",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA"
    },
    {
      "path": "schedule/9ZA/part/8/crossheading/liability-to-be-registered",
      "kind": "crossheading",
      "number": null,
      "heading": "Liability to be registered",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/8"
    },
    {
      "path": "schedule/9ZA/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-38",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/8/crossheading/liability-to-be-registered"
    },
    {
      "path": "schedule/9ZA/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-39",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/8/crossheading/liability-to-be-registered"
    },
    {
      "path": "schedule/9ZA/part/8/crossheading/notification-of-liability-and-registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Notification of liability and registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/8"
    },
    {
      "path": "schedule/9ZA/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-40",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/8/crossheading/notification-of-liability-and-registration"
    },
    {
      "path": "schedule/9ZA/part/8/crossheading/entitlement-to-be-registered-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Entitlement to be registered etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/8"
    },
    {
      "path": "schedule/9ZA/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-41",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/8/crossheading/entitlement-to-be-registered-etc"
    },
    {
      "path": "schedule/9ZA/part/8/crossheading/notification-of-matters-affecting-continuance-of-registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Notification of matters affecting continuance of registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/8"
    },
    {
      "path": "schedule/9ZA/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-42",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/8/crossheading/notification-of-matters-affecting-continuance-of-registration"
    },
    {
      "path": "schedule/9ZA/part/8/crossheading/cancellation-of-registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Cancellation of registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/8"
    },
    {
      "path": "schedule/9ZA/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-43",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/8/crossheading/cancellation-of-registration"
    },
    {
      "path": "schedule/9ZA/part/8/crossheading/exemption-from-registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Exemption from registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/8"
    },
    {
      "path": "schedule/9ZA/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-44",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/8/crossheading/exemption-from-registration"
    },
    {
      "path": "schedule/9ZA/part/8/crossheading/power-to-vary-specified-sums-by-regulations",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to vary specified sums by regulations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/8"
    },
    {
      "path": "schedule/9ZA/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-45",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/8/crossheading/power-to-vary-specified-sums-by-regulations"
    },
    {
      "path": "schedule/9ZA/part/8/crossheading/notifications",
      "kind": "crossheading",
      "number": null,
      "heading": "Notifications",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/8"
    },
    {
      "path": "schedule/9ZA/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-46",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/8/crossheading/notifications"
    },
    {
      "path": "schedule/9ZA/part/8/crossheading/meaning-of-relevant-supply",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of relevant acquisition",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/8"
    },
    {
      "path": "schedule/9ZA/paragraph/47",
      "kind": "paragraph",
      "number": "47",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-47",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/8/crossheading/meaning-of-relevant-supply"
    },
    {
      "path": "schedule/9ZA/part/9",
      "kind": "part",
      "number": "9",
      "heading": "Registration in respect of distance sales from the EU to Northern Ireland",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA"
    },
    {
      "path": "schedule/9ZA/part/9/crossheading/liability-to-be-registered",
      "kind": "crossheading",
      "number": null,
      "heading": "Liability to be registered",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/9"
    },
    {
      "path": "schedule/9ZA/paragraph/48",
      "kind": "paragraph",
      "number": "48",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-48",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/9/crossheading/liability-to-be-registered"
    },
    {
      "path": "schedule/9ZA/paragraph/49",
      "kind": "paragraph",
      "number": "49",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-49",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/9/crossheading/liability-to-be-registered"
    },
    {
      "path": "schedule/9ZA/part/9/crossheading/notification-of-liability-and-registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Notification of liability and registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/9"
    },
    {
      "path": "schedule/9ZA/paragraph/50",
      "kind": "paragraph",
      "number": "50",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-50",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/9/crossheading/notification-of-liability-and-registration"
    },
    {
      "path": "schedule/9ZA/part/9/crossheading/request-to-be-registered",
      "kind": "crossheading",
      "number": null,
      "heading": "Request to be registered",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/9"
    },
    {
      "path": "schedule/9ZA/paragraph/51",
      "kind": "paragraph",
      "number": "51",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-51",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/9/crossheading/request-to-be-registered"
    },
    {
      "path": "schedule/9ZA/part/9/crossheading/notification-of-matters-affecting-continuance-of-registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Notification of matters affecting continuance of registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/9"
    },
    {
      "path": "schedule/9ZA/paragraph/52",
      "kind": "paragraph",
      "number": "52",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-52",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/9/crossheading/notification-of-matters-affecting-continuance-of-registration"
    },
    {
      "path": "schedule/9ZA/part/9/crossheading/cancellation-of-registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Cancellation of registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/9"
    },
    {
      "path": "schedule/9ZA/paragraph/53",
      "kind": "paragraph",
      "number": "53",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-53",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/9/crossheading/cancellation-of-registration"
    },
    {
      "path": "schedule/9ZA/part/9/crossheading/power-to-vary-specified-sums-by-regulations",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to vary specified sums by regulations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/9"
    },
    {
      "path": "schedule/9ZA/paragraph/54",
      "kind": "paragraph",
      "number": "54",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-54",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/9/crossheading/power-to-vary-specified-sums-by-regulations"
    },
    {
      "path": "schedule/9ZA/part/9/crossheading/notifications",
      "kind": "crossheading",
      "number": null,
      "heading": "Notifications",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/9"
    },
    {
      "path": "schedule/9ZA/paragraph/55",
      "kind": "paragraph",
      "number": "55",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-55",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/9/crossheading/notifications"
    },
    {
      "path": "schedule/9ZA/part/9/crossheading/meaning-of-relevant-supply",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of relevant supply",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/9"
    },
    {
      "path": "schedule/9ZA/paragraph/56",
      "kind": "paragraph",
      "number": "56",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-56",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/9/crossheading/meaning-of-relevant-supply"
    },
    {
      "path": "schedule/9ZA/part/10",
      "kind": "part",
      "number": "10",
      "heading": "Call-off stock arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA"
    },
    {
      "path": "schedule/9ZA/part/10/crossheading/where-this-part-of-this-schedule-applies",
      "kind": "crossheading",
      "number": null,
      "heading": "Where this Part of this Schedule applies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/10"
    },
    {
      "path": "schedule/9ZA/paragraph/57",
      "kind": "paragraph",
      "number": "57",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-57",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/10/crossheading/where-this-part-of-this-schedule-applies"
    },
    {
      "path": "schedule/9ZA/part/10/crossheading/removal-of-the-goods-not-to-be-treated-as-a-supply",
      "kind": "crossheading",
      "number": null,
      "heading": "Removal of the goods not to be treated as a supply",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/10"
    },
    {
      "path": "schedule/9ZA/paragraph/58",
      "kind": "paragraph",
      "number": "58",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-58",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/10/crossheading/removal-of-the-goods-not-to-be-treated-as-a-supply"
    },
    {
      "path": "schedule/9ZA/part/10/crossheading/goods-transferred-to-the-customer-within-12-months-of-arrival",
      "kind": "crossheading",
      "number": null,
      "heading": "Goods transferred to the customer within 12 months of arrival",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/10"
    },
    {
      "path": "schedule/9ZA/paragraph/59",
      "kind": "paragraph",
      "number": "59",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-59",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/10/crossheading/goods-transferred-to-the-customer-within-12-months-of-arrival"
    },
    {
      "path": "schedule/9ZA/part/10/crossheading/relevant-event-occurs-within-12-months-of-arrival",
      "kind": "crossheading",
      "number": null,
      "heading": "Relevant event occurs within 12 months of arrival",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/10"
    },
    {
      "path": "schedule/9ZA/paragraph/60",
      "kind": "paragraph",
      "number": "60",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-60",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/10/crossheading/relevant-event-occurs-within-12-months-of-arrival"
    },
    {
      "path": "schedule/9ZA/part/10/crossheading/goods-not-transferred-and-no-relevant-event-occurs-within-12-months-of-arrival",
      "kind": "crossheading",
      "number": null,
      "heading": "Goods not transferred and no relevant event occurs within 12 months of arrival",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/10"
    },
    {
      "path": "schedule/9ZA/paragraph/61",
      "kind": "paragraph",
      "number": "61",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-61",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/10/crossheading/goods-not-transferred-and-no-relevant-event-occurs-within-12-months-of-arrival"
    },
    {
      "path": "schedule/9ZA/part/10/crossheading/exception-to-paragraphs-60-and-61-goods-returned-to-origin-territory",
      "kind": "crossheading",
      "number": null,
      "heading": "Exception to paragraphs 60 and 61: goods returned to origin territory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/10"
    },
    {
      "path": "schedule/9ZA/paragraph/62",
      "kind": "paragraph",
      "number": "62",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-62",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/10/crossheading/exception-to-paragraphs-60-and-61-goods-returned-to-origin-territory"
    },
    {
      "path": "schedule/9ZA/part/10/crossheading/meaning-of-relevant-event",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “relevant event”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/10"
    },
    {
      "path": "schedule/9ZA/paragraph/63",
      "kind": "paragraph",
      "number": "63",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-63",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/10/crossheading/meaning-of-relevant-event"
    },
    {
      "path": "schedule/9ZA/part/10/crossheading/record-keeping-by-the-supplier",
      "kind": "crossheading",
      "number": null,
      "heading": "Record keeping by the supplier",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/10"
    },
    {
      "path": "schedule/9ZA/paragraph/64",
      "kind": "paragraph",
      "number": "64",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-64",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/10/crossheading/record-keeping-by-the-supplier"
    },
    {
      "path": "schedule/9ZA/part/10/crossheading/record-keeping-by-the-customer",
      "kind": "crossheading",
      "number": null,
      "heading": "Record keeping by the customer",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/10"
    },
    {
      "path": "schedule/9ZA/paragraph/65",
      "kind": "paragraph",
      "number": "65",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-65",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/10/crossheading/record-keeping-by-the-customer"
    },
    {
      "path": "schedule/9ZA/part/11",
      "kind": "part",
      "number": "11",
      "heading": "Modification of other Schedules",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA"
    },
    {
      "path": "schedule/9ZA/part/11/crossheading/registration-in-respect-of-taxable-supplies-uk-establishment-schedule-1",
      "kind": "crossheading",
      "number": null,
      "heading": "Registration in respect of taxable supplies: UK establishment (Schedule 1)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/11"
    },
    {
      "path": "schedule/9ZA/paragraph/66",
      "kind": "paragraph",
      "number": "66",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-66",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/11/crossheading/registration-in-respect-of-taxable-supplies-uk-establishment-schedule-1"
    },
    {
      "path": "schedule/9ZA/part/11/crossheading/registration-in-respect-of-taxable-supplies-nonuk-establishment-schedule-1a",
      "kind": "crossheading",
      "number": null,
      "heading": "Registration in respect of taxable supplies: non-UK establishment (Schedule 1A)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/11"
    },
    {
      "path": "schedule/9ZA/paragraph/67",
      "kind": "paragraph",
      "number": "67",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-67",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/11/crossheading/registration-in-respect-of-taxable-supplies-nonuk-establishment-schedule-1a"
    },
    {
      "path": "schedule/9ZA/part/11/crossheading/registration-disposals-of-assets-where-repayment-is-claimed-schedule-3a",
      "kind": "crossheading",
      "number": null,
      "heading": "Registration: disposals of assets where repayment is claimed (Schedule 3A)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/11"
    },
    {
      "path": "schedule/9ZA/paragraph/68",
      "kind": "paragraph",
      "number": "68",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-68",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/11/crossheading/registration-disposals-of-assets-where-repayment-is-claimed-schedule-3a"
    },
    {
      "path": "schedule/9ZA/part/11/crossheading/valuation-of-supplies-special-cases-schedule-6",
      "kind": "crossheading",
      "number": null,
      "heading": "Valuation of supplies: special cases (Schedule 6)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/11"
    },
    {
      "path": "schedule/9ZA/paragraph/69",
      "kind": "paragraph",
      "number": "69",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-69",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/11/crossheading/valuation-of-supplies-special-cases-schedule-6"
    },
    {
      "path": "schedule/9ZA/part/11/crossheading/zerorating-schedule-8",
      "kind": "crossheading",
      "number": null,
      "heading": "Zero-rating (Schedule 8)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/11"
    },
    {
      "path": "schedule/9ZA/paragraph/70",
      "kind": "paragraph",
      "number": "70",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-70",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/11/crossheading/zerorating-schedule-8"
    },
    {
      "path": "schedule/9ZA/part/11/crossheading/exempt-supplies-schedule-9",
      "kind": "crossheading",
      "number": null,
      "heading": "Exempt supplies (Schedule 9)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/11"
    },
    {
      "path": "schedule/9ZA/paragraph/71",
      "kind": "paragraph",
      "number": "71",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-71",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/11/crossheading/exempt-supplies-schedule-9"
    },
    {
      "path": "schedule/9ZA/part/11/crossheading/avoidance-schedules-9a-and-11a",
      "kind": "crossheading",
      "number": null,
      "heading": "Avoidance (Schedules 9A and 11A)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/11"
    },
    {
      "path": "schedule/9ZA/paragraph/72",
      "kind": "paragraph",
      "number": "72",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-72",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/11/crossheading/avoidance-schedules-9a-and-11a"
    },
    {
      "path": "schedule/9ZA/part/11/crossheading/accounting-for-vat-and-payment-of-vat-schedule-11",
      "kind": "crossheading",
      "number": null,
      "heading": "Accounting for VAT and payment of VAT (Schedule 11)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/11"
    },
    {
      "path": "schedule/9ZA/paragraph/73",
      "kind": "paragraph",
      "number": "73",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-73",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/11/crossheading/accounting-for-vat-and-payment-of-vat-schedule-11"
    },
    {
      "path": "schedule/9ZA/part/11/crossheading/administration-collection-and-enforcement-schedule-11",
      "kind": "crossheading",
      "number": null,
      "heading": "Administration, collection and enforcement (Schedule 11)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/11"
    },
    {
      "path": "schedule/9ZA/paragraph/74",
      "kind": "paragraph",
      "number": "74",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-74",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/11/crossheading/administration-collection-and-enforcement-schedule-11"
    },
    {
      "path": "schedule/9ZA/part/12",
      "kind": "part",
      "number": "12",
      "heading": "Modification of other Acts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA"
    },
    {
      "path": "schedule/9ZA/part/12/crossheading/diplomatic-privileges-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Diplomatic privileges etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/12"
    },
    {
      "path": "schedule/9ZA/paragraph/75",
      "kind": "paragraph",
      "number": "75",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-75",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/12/crossheading/diplomatic-privileges-etc"
    },
    {
      "path": "schedule/9ZA/part/12/crossheading/customs-and-excise-duties-general-reliefs-act-1979",
      "kind": "crossheading",
      "number": null,
      "heading": "Customs and Excise Duties (General Reliefs) Act 1979",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/12"
    },
    {
      "path": "schedule/9ZA/paragraph/76",
      "kind": "paragraph",
      "number": "76",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-76",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/12/crossheading/customs-and-excise-duties-general-reliefs-act-1979"
    },
    {
      "path": "schedule/9ZA/part/12/crossheading/vehicle-excise-and-registration-act-1994",
      "kind": "crossheading",
      "number": null,
      "heading": "Vehicle Excise and Registration Act 1994",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/12"
    },
    {
      "path": "schedule/9ZA/paragraph/77",
      "kind": "paragraph",
      "number": "77",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-77",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/12/crossheading/vehicle-excise-and-registration-act-1994"
    },
    {
      "path": "schedule/9ZA/part/12/crossheading/finance-act-2008",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 2008",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/12"
    },
    {
      "path": "schedule/9ZA/paragraph/78",
      "kind": "paragraph",
      "number": "78",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-78",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/12/crossheading/finance-act-2008"
    },
    {
      "path": "schedule/9ZA/part/12/crossheading/finance-act-2016",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 2016",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/12"
    },
    {
      "path": "schedule/9ZA/paragraph/79",
      "kind": "paragraph",
      "number": "79",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-79",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/12/crossheading/finance-act-2016"
    },
    {
      "path": "schedule/9ZA/part/12/crossheading/finance-no-2-act-2017",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance (No. 2) Act 2017",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/12"
    },
    {
      "path": "schedule/9ZA/paragraph/80",
      "kind": "paragraph",
      "number": "80",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-80",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/12/crossheading/finance-no-2-act-2017"
    },
    {
      "path": "schedule/9ZA/part/13",
      "kind": "part",
      "number": "13",
      "heading": "Interpretive provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA"
    },
    {
      "path": "schedule/9ZA/part/13/crossheading/taxation-under-the-laws-of-member-states-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Taxation under the laws of member States etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/13"
    },
    {
      "path": "schedule/9ZA/paragraph/81",
      "kind": "paragraph",
      "number": "81",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-81",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/13/crossheading/taxation-under-the-laws-of-member-states-etc"
    },
    {
      "path": "schedule/9ZA/part/13/crossheading/territories-included-in-references-to-member-states-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Territories included in references to member States etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/13"
    },
    {
      "path": "schedule/9ZA/paragraph/82",
      "kind": "paragraph",
      "number": "82",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-82",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/13/crossheading/territories-included-in-references-to-member-states-etc"
    },
    {
      "path": "schedule/9ZA/part/13/crossheading/meaning-of-new-means-of-transport",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “new means of transport”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/13"
    },
    {
      "path": "schedule/9ZA/paragraph/83",
      "kind": "paragraph",
      "number": "83",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-83",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/13/crossheading/meaning-of-new-means-of-transport"
    },
    {
      "path": "schedule/9ZA/part/13/crossheading/vat-charged-in-a-member-state",
      "kind": "crossheading",
      "number": null,
      "heading": "VAT charged in a member State",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/13"
    },
    {
      "path": "schedule/9ZA/paragraph/84",
      "kind": "paragraph",
      "number": "84",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZA/paragraph-84",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZA/part/13/crossheading/vat-charged-in-a-member-state"
    },
    {
      "path": "schedule/9ZB",
      "kind": "schedule",
      "number": "9ZB",
      "heading": "Goods removed to or from Northern Ireland and supply rules",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/9ZB/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Importations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB"
    },
    {
      "path": "schedule/9ZB/part/1/crossheading/importations",
      "kind": "crossheading",
      "number": null,
      "heading": "Importations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/1"
    },
    {
      "path": "schedule/9ZB/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9ZB/part/1/crossheading/importations"
    },
    {
      "path": "schedule/9ZB/part/1/crossheading/valuation-of-imports",
      "kind": "crossheading",
      "number": null,
      "heading": "Valuation of imports",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/1"
    },
    {
      "path": "schedule/9ZB/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/1/crossheading/valuation-of-imports"
    },
    {
      "path": "schedule/9ZB/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Movements between Northern Ireland and Great Britain",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB"
    },
    {
      "path": "schedule/9ZB/part/2/crossheading/movements-between-northern-ireland-and-great-britain",
      "kind": "crossheading",
      "number": null,
      "heading": "Movements between Northern Ireland and Great Britain",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/2"
    },
    {
      "path": "schedule/9ZB/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/2/crossheading/movements-between-northern-ireland-and-great-britain"
    },
    {
      "path": "schedule/9ZB/part/2/crossheading/liability-for-vat-on-movements-between-great-britain-and-northern-ireland",
      "kind": "crossheading",
      "number": null,
      "heading": "Liability for VAT on movements between Great Britain and Northern Ireland",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/2"
    },
    {
      "path": "schedule/9ZB/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9ZB/part/2/crossheading/liability-for-vat-on-movements-between-great-britain-and-northern-ireland"
    },
    {
      "path": "schedule/9ZB/part/2/crossheading/valuation-of-goods-removed-from-northern-ireland-to-great-britain",
      "kind": "crossheading",
      "number": null,
      "heading": "Valuation of goods removed from Northern Ireland to Great Britain",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/2"
    },
    {
      "path": "schedule/9ZB/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/2/crossheading/valuation-of-goods-removed-from-northern-ireland-to-great-britain"
    },
    {
      "path": "schedule/9ZB/part/2/crossheading/relief-for-qualifying-northern-ireland-goods",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief for qualifying Northern Ireland goods",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/2"
    },
    {
      "path": "schedule/9ZB/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/2/crossheading/relief-for-qualifying-northern-ireland-goods"
    },
    {
      "path": "schedule/9ZB/part/2/crossheading/zerorating-of-supplies-made-before-declaration-on-removal",
      "kind": "crossheading",
      "number": null,
      "heading": "Zero-rating of supplies made before declaration on removal",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/2"
    },
    {
      "path": "schedule/9ZB/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/2/crossheading/zerorating-of-supplies-made-before-declaration-on-removal"
    },
    {
      "path": "schedule/9ZB/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Modifications in relation to exports",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB"
    },
    {
      "path": "schedule/9ZB/part/3/crossheading/movements-of-goods-by-charities",
      "kind": "crossheading",
      "number": null,
      "heading": "Movements of goods by charities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/3"
    },
    {
      "path": "schedule/9ZB/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/3/crossheading/movements-of-goods-by-charities"
    },
    {
      "path": "schedule/9ZB/part/3/crossheading/goods-exported-from-northern-ireland",
      "kind": "crossheading",
      "number": null,
      "heading": "Goods exported from Northern Ireland",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/3"
    },
    {
      "path": "schedule/9ZB/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/3/crossheading/goods-exported-from-northern-ireland"
    },
    {
      "path": "schedule/9ZB/part/3/crossheading/zerorating-regulations",
      "kind": "crossheading",
      "number": null,
      "heading": "Zero-rating regulations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/3"
    },
    {
      "path": "schedule/9ZB/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/3/crossheading/zerorating-regulations"
    },
    {
      "path": "schedule/9ZB/part/3/crossheading/zerorating-of-supply-of-exported-goods-let-on-hire",
      "kind": "crossheading",
      "number": null,
      "heading": "Zero-rating of supply of exported goods let on hire",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/3"
    },
    {
      "path": "schedule/9ZB/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/3/crossheading/zerorating-of-supply-of-exported-goods-let-on-hire"
    },
    {
      "path": "schedule/9ZB/part/3/crossheading/application-of-section-3010",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of section 30(10)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/3"
    },
    {
      "path": "schedule/9ZB/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/3/crossheading/application-of-section-3010"
    },
    {
      "path": "schedule/9ZB/part/3/crossheading/relief-from-vat-on-importation-of-goods",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief from VAT on importation of goods",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/3"
    },
    {
      "path": "schedule/9ZB/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/3/crossheading/relief-from-vat-on-importation-of-goods"
    },
    {
      "path": "schedule/9ZB/part/3/crossheading/schedule-8-modifications-to-group-13-and-15",
      "kind": "crossheading",
      "number": null,
      "heading": "Schedule 8: modifications to Group 13 and 15",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/3"
    },
    {
      "path": "schedule/9ZB/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/3/crossheading/schedule-8-modifications-to-group-13-and-15"
    },
    {
      "path": "schedule/9ZB/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Warehouses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB"
    },
    {
      "path": "schedule/9ZB/part/4/crossheading/modification-of-sections-18-and-18a",
      "kind": "crossheading",
      "number": null,
      "heading": "Modification of sections 18 and 18A",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/4"
    },
    {
      "path": "schedule/9ZB/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/4/crossheading/modification-of-sections-18-and-18a"
    },
    {
      "path": "schedule/9ZB/part/4/crossheading/place-and-time-of-supply-northern-ireland-warehouses",
      "kind": "crossheading",
      "number": null,
      "heading": "Place and time of supply: Northern Ireland warehouses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/4"
    },
    {
      "path": "schedule/9ZB/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/4/crossheading/place-and-time-of-supply-northern-ireland-warehouses"
    },
    {
      "path": "schedule/9ZB/part/4/crossheading/northern-ireland-fiscal-warehouses",
      "kind": "crossheading",
      "number": null,
      "heading": "Northern Ireland fiscal warehouses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/4"
    },
    {
      "path": "schedule/9ZB/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/4/crossheading/northern-ireland-fiscal-warehouses"
    },
    {
      "path": "schedule/9ZB/part/4/crossheading/conversion-of-relevant-fiscal-warehouses-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Conversion of relevant fiscal warehouses etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/4"
    },
    {
      "path": "schedule/9ZB/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/4/crossheading/conversion-of-relevant-fiscal-warehouses-etc"
    },
    {
      "path": "schedule/9ZB/part/4/crossheading/northern-ireland-fiscal-warehouses-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Northern Ireland fiscal warehouses: relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/4"
    },
    {
      "path": "schedule/9ZB/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/4/crossheading/northern-ireland-fiscal-warehouses-relief"
    },
    {
      "path": "schedule/9ZB/part/4/crossheading/modification-of-section-18b",
      "kind": "crossheading",
      "number": null,
      "heading": "Modification of section 18B",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/4"
    },
    {
      "path": "schedule/9ZB/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/4/crossheading/modification-of-section-18b"
    },
    {
      "path": "schedule/9ZB/part/4/crossheading/northern-ireland-warehouses-and-fiscal-warehouses-services",
      "kind": "crossheading",
      "number": null,
      "heading": "Northern Ireland warehouses and fiscal warehouses: services",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/4"
    },
    {
      "path": "schedule/9ZB/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/4/crossheading/northern-ireland-warehouses-and-fiscal-warehouses-services"
    },
    {
      "path": "schedule/9ZB/part/4/crossheading/removal-from-warehousing-accountability",
      "kind": "crossheading",
      "number": null,
      "heading": "Removal from warehousing: accountability",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/4"
    },
    {
      "path": "schedule/9ZB/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/4/crossheading/removal-from-warehousing-accountability"
    },
    {
      "path": "schedule/9ZB/part/4/crossheading/deficiency-in-northern-ireland-fiscally-warehoused-goods",
      "kind": "crossheading",
      "number": null,
      "heading": "Deficiency in Northern Ireland fiscally warehoused goods",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/4"
    },
    {
      "path": "schedule/9ZB/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/4/crossheading/deficiency-in-northern-ireland-fiscally-warehoused-goods"
    },
    {
      "path": "schedule/9ZB/part/4/crossheading/incorrect-northern-ireland-fiscal-warehousing-certificates",
      "kind": "crossheading",
      "number": null,
      "heading": "Incorrect Northern Ireland fiscal warehousing certificates",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/4"
    },
    {
      "path": "schedule/9ZB/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/4/crossheading/incorrect-northern-ireland-fiscal-warehousing-certificates"
    },
    {
      "path": "schedule/9ZB/part/4/crossheading/supplementary-provision",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/4"
    },
    {
      "path": "schedule/9ZB/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/4/crossheading/supplementary-provision"
    },
    {
      "path": "schedule/9ZB/part/4/crossheading/modification-of-other-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Modification of other provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/4"
    },
    {
      "path": "schedule/9ZB/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/4/crossheading/modification-of-other-provisions"
    },
    {
      "path": "schedule/9ZB/part/5",
      "kind": "part",
      "number": "5",
      "heading": "Rules relating to particular supplies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB"
    },
    {
      "path": "schedule/9ZB/part/5/crossheading/supplies-of-gas-electricity-or-heat",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplies of gas, electricity or heat",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/5"
    },
    {
      "path": "schedule/9ZB/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/5/crossheading/supplies-of-gas-electricity-or-heat"
    },
    {
      "path": "schedule/9ZB/part/5/crossheading/time-of-supply-involving-both-a-supply-and-an-acquisition",
      "kind": "crossheading",
      "number": null,
      "heading": "Time of supply involving both a supply and an acquisition",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/5"
    },
    {
      "path": "schedule/9ZB/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/5/crossheading/time-of-supply-involving-both-a-supply-and-an-acquisition"
    },
    {
      "path": "schedule/9ZB/part/5/crossheading/distance-selling-between-eu-and-northern-ireland-place-of-supply",
      "kind": "crossheading",
      "number": null,
      "heading": "Distance selling between EU and Northern Ireland: place of supply",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/5"
    },
    {
      "path": "schedule/9ZB/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/5/crossheading/distance-selling-between-eu-and-northern-ireland-place-of-supply"
    },
    {
      "path": "schedule/9ZB/part/5/crossheading/removal-of-business-assets-to-be-treated-as-a-supply-of-goods",
      "kind": "crossheading",
      "number": null,
      "heading": "Removal of business assets to be treated as a supply of goods",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/5"
    },
    {
      "path": "schedule/9ZB/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/5/crossheading/removal-of-business-assets-to-be-treated-as-a-supply-of-goods"
    },
    {
      "path": "schedule/9ZB/part/5/crossheading/application-of-section-43-company-groups-to-goods-in-northern-ireland",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of section 43 (company groups) to goods in Northern Ireland",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/5"
    },
    {
      "path": "schedule/9ZB/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/5/crossheading/application-of-section-43-company-groups-to-goods-in-northern-ireland"
    },
    {
      "path": "schedule/9ZB/part/5/crossheading/partially-exempt-supplies",
      "kind": "crossheading",
      "number": null,
      "heading": "Partially exempt supplies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/5"
    },
    {
      "path": "schedule/9ZB/paragraph/31A",
      "kind": "paragraph",
      "number": "31A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-31A",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/5/crossheading/partially-exempt-supplies"
    },
    {
      "path": "schedule/9ZB/part/5/crossheading/movement-of-own-goods-from-great-britain-to-northern-ireland-for-nonbusiness-purposes",
      "kind": "crossheading",
      "number": null,
      "heading": "Movement of own goods from Great Britain to Northern Ireland for non-business purposes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/5"
    },
    {
      "path": "schedule/9ZB/paragraph/31B",
      "kind": "paragraph",
      "number": "31B",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-31B",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/5/crossheading/movement-of-own-goods-from-great-britain-to-northern-ireland-for-nonbusiness-purposes"
    },
    {
      "path": "schedule/9ZB/part/6",
      "kind": "part",
      "number": "6",
      "heading": "Northern Ireland and the Isle of Man",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB"
    },
    {
      "path": "schedule/9ZB/part/6/crossheading/application-of-part-2-of-this-schedule",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of Part 2 of this Schedule",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/6"
    },
    {
      "path": "schedule/9ZB/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/6/crossheading/application-of-part-2-of-this-schedule"
    },
    {
      "path": "schedule/9ZB/part/6/crossheading/modifications-in-relation-to-exports-goods-removed-to-isle-of-man",
      "kind": "crossheading",
      "number": null,
      "heading": "Modifications in relation to exports: goods removed to Isle of Man",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/6"
    },
    {
      "path": "schedule/9ZB/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/6/crossheading/modifications-in-relation-to-exports-goods-removed-to-isle-of-man"
    },
    {
      "path": "schedule/9ZB/part/6/crossheading/warehouses",
      "kind": "crossheading",
      "number": null,
      "heading": "Warehouses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/6"
    },
    {
      "path": "schedule/9ZB/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/6/crossheading/warehouses"
    },
    {
      "path": "schedule/9ZB/part/6/crossheading/extent",
      "kind": "crossheading",
      "number": null,
      "heading": "Extent",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/6"
    },
    {
      "path": "schedule/9ZB/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/6/crossheading/extent"
    },
    {
      "path": "schedule/9ZB/part/7",
      "kind": "part",
      "number": "7",
      "heading": "Supplies from a member State to Great Britain via Northern Ireland: registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB"
    },
    {
      "path": "schedule/9ZB/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-36",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZB/part/7"
    },
    {
      "path": "schedule/9ZC",
      "kind": "schedule",
      "number": "9ZC",
      "heading": "Online sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/9ZC/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Modification of this Act",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9ZC"
    },
    {
      "path": "schedule/9ZC/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZC/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZC/part/1"
    },
    {
      "path": "schedule/9ZC/paragraph/1A",
      "kind": "paragraph",
      "number": "1A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZC/paragraph-1A",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZC/part/1"
    },
    {
      "path": "schedule/9ZC/paragraph/1B",
      "kind": "paragraph",
      "number": "1B",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZC/paragraph-1B",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZC/part/1"
    },
    {
      "path": "schedule/9ZC/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZC/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZC/part/1"
    },
    {
      "path": "schedule/9ZC/paragraph/2A",
      "kind": "paragraph",
      "number": "2A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZC/paragraph-2A",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZC/part/1"
    },
    {
      "path": "schedule/9ZC/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZC/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZC/part/1"
    },
    {
      "path": "schedule/9ZC/paragraph/3A",
      "kind": "paragraph",
      "number": "3A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZC/paragraph-3A",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZC/part/1"
    },
    {
      "path": "schedule/9ZC/paragraph/3B",
      "kind": "paragraph",
      "number": "3B",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZC/paragraph-3B",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZC/part/1"
    },
    {
      "path": "schedule/9ZC/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZC/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZC/part/1"
    },
    {
      "path": "schedule/9ZC/paragraph/4A",
      "kind": "paragraph",
      "number": "4A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZC/paragraph-4A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9ZC/part/1"
    },
    {
      "path": "schedule/9ZC/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Modification of the Value Added Tax (Imported Goods) Relief Order 1984",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZC"
    },
    {
      "path": "schedule/9ZC/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZC/paragraph-5",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/9ZC/part/2"
    },
    {
      "path": "schedule/9ZC/part/2A",
      "kind": "part",
      "number": "2A",
      "heading": "Modification of the Value Added Tax Regulations 1995",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZC"
    },
    {
      "path": "schedule/9ZC/paragraph/5A",
      "kind": "paragraph",
      "number": "5A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZC/paragraph-5A",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZC/part/2A"
    },
    {
      "path": "schedule/9ZC/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZC"
    },
    {
      "path": "schedule/9ZC/part/3/crossheading/liability-to-be-registered",
      "kind": "crossheading",
      "number": null,
      "heading": "Liability to be registered",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZC/part/3"
    },
    {
      "path": "schedule/9ZC/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZC/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZC/part/3/crossheading/liability-to-be-registered"
    },
    {
      "path": "schedule/9ZC/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZC/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZC/part/3/crossheading/liability-to-be-registered"
    },
    {
      "path": "schedule/9ZC/part/3/crossheading/notification-of-liability-and-registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Notification of liability and registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZC/part/3"
    },
    {
      "path": "schedule/9ZC/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZC/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZC/part/3/crossheading/notification-of-liability-and-registration"
    },
    {
      "path": "schedule/9ZC/part/3/crossheading/entitlement-to-be-registered-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Entitlement to be registered etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZC/part/3"
    },
    {
      "path": "schedule/9ZC/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZC/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZC/part/3/crossheading/entitlement-to-be-registered-etc"
    },
    {
      "path": "schedule/9ZC/part/3/crossheading/notification-of-matters-affecting-continuance-of-registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Notification of matters affecting continuance of registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZC/part/3"
    },
    {
      "path": "schedule/9ZC/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZC/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZC/part/3/crossheading/notification-of-matters-affecting-continuance-of-registration"
    },
    {
      "path": "schedule/9ZC/part/3/crossheading/cancellation-of-registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Cancellation of registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZC/part/3"
    },
    {
      "path": "schedule/9ZC/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZC/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZC/part/3/crossheading/cancellation-of-registration"
    },
    {
      "path": "schedule/9ZC/part/3/crossheading/notifications",
      "kind": "crossheading",
      "number": null,
      "heading": "Notifications",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZC/part/3"
    },
    {
      "path": "schedule/9ZC/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZC/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZC/part/3/crossheading/notifications"
    },
    {
      "path": "schedule/9ZC/part/3/crossheading/meaning-of-relevant-supply",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of relevant supply",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZC/part/3"
    },
    {
      "path": "schedule/9ZC/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZC/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZC/part/3/crossheading/meaning-of-relevant-supply"
    },
    {
      "path": "schedule/9ZC/part/3/crossheading/modification-of-the-finance-act-2008",
      "kind": "crossheading",
      "number": null,
      "heading": "Modification of the Finance Act 2008",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZC/part/3"
    },
    {
      "path": "schedule/9ZC/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZC/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZC/part/3/crossheading/modification-of-the-finance-act-2008"
    },
    {
      "path": "schedule/9ZD",
      "kind": "schedule",
      "number": "9ZD",
      "heading": "Distance selling of goods from Northern Ireland: special accounting scheme",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/9ZD/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD"
    },
    {
      "path": "schedule/9ZD/part/1/crossheading/overview",
      "kind": "crossheading",
      "number": null,
      "heading": "Overview",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/1"
    },
    {
      "path": "schedule/9ZD/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/1/crossheading/overview"
    },
    {
      "path": "schedule/9ZD/part/1/crossheading/scheme-supply",
      "kind": "crossheading",
      "number": null,
      "heading": "“Scheme supply”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/1"
    },
    {
      "path": "schedule/9ZD/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/1/crossheading/scheme-supply"
    },
    {
      "path": "schedule/9ZD/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD"
    },
    {
      "path": "schedule/9ZD/part/2/crossheading/the-register",
      "kind": "crossheading",
      "number": null,
      "heading": "The register",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/2"
    },
    {
      "path": "schedule/9ZD/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/2/crossheading/the-register"
    },
    {
      "path": "schedule/9ZD/part/2/crossheading/persons-who-may-be-registered",
      "kind": "crossheading",
      "number": null,
      "heading": "Persons who may be registered",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/2"
    },
    {
      "path": "schedule/9ZD/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/2/crossheading/persons-who-may-be-registered"
    },
    {
      "path": "schedule/9ZD/part/2/crossheading/becoming-registered",
      "kind": "crossheading",
      "number": null,
      "heading": "Becoming registered",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/2"
    },
    {
      "path": "schedule/9ZD/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/2/crossheading/becoming-registered"
    },
    {
      "path": "schedule/9ZD/part/2/crossheading/date-on-which-registration-takes-effect",
      "kind": "crossheading",
      "number": null,
      "heading": "Date on which registration takes effect",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/2"
    },
    {
      "path": "schedule/9ZD/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/2/crossheading/date-on-which-registration-takes-effect"
    },
    {
      "path": "schedule/9ZD/part/2/crossheading/further-provision-about-registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Further provision about registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/2"
    },
    {
      "path": "schedule/9ZD/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/2/crossheading/further-provision-about-registration"
    },
    {
      "path": "schedule/9ZD/part/2/crossheading/notification-of-changes-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Notification of changes etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/2"
    },
    {
      "path": "schedule/9ZD/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/2/crossheading/notification-of-changes-etc"
    },
    {
      "path": "schedule/9ZD/part/2/crossheading/cancellation-of-registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Cancellation of registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/2"
    },
    {
      "path": "schedule/9ZD/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/2/crossheading/cancellation-of-registration"
    },
    {
      "path": "schedule/9ZD/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Liability, returns, payment etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD"
    },
    {
      "path": "schedule/9ZD/part/3/crossheading/liability-to-pay-nonuk-vat-to-commissioners",
      "kind": "crossheading",
      "number": null,
      "heading": "Liability to pay ... VAT to Commissioners",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/3"
    },
    {
      "path": "schedule/9ZD/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/3/crossheading/liability-to-pay-nonuk-vat-to-commissioners"
    },
    {
      "path": "schedule/9ZD/part/3/crossheading/oss-scheme-returns",
      "kind": "crossheading",
      "number": null,
      "heading": "OSS scheme returns",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/3"
    },
    {
      "path": "schedule/9ZD/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/3/crossheading/oss-scheme-returns"
    },
    {
      "path": "schedule/9ZD/part/3/crossheading/oss-scheme-returns-further-requirements",
      "kind": "crossheading",
      "number": null,
      "heading": "OSS scheme returns: further requirements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/3"
    },
    {
      "path": "schedule/9ZD/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/3/crossheading/oss-scheme-returns-further-requirements"
    },
    {
      "path": "schedule/9ZD/part/3/crossheading/payment",
      "kind": "crossheading",
      "number": null,
      "heading": "Payment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/3"
    },
    {
      "path": "schedule/9ZD/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/3/crossheading/payment"
    },
    {
      "path": "schedule/9ZD/part/3/crossheading/availability-of-records",
      "kind": "crossheading",
      "number": null,
      "heading": "Availability of records",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/3"
    },
    {
      "path": "schedule/9ZD/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/3/crossheading/availability-of-records"
    },
    {
      "path": "schedule/9ZD/part/3/crossheading/amounts-required-to-be-paid-to-member-states",
      "kind": "crossheading",
      "number": null,
      "heading": "Amounts required to be paid to member States",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/3"
    },
    {
      "path": "schedule/9ZD/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/3/crossheading/amounts-required-to-be-paid-to-member-states"
    },
    {
      "path": "schedule/9ZD/part/3/crossheading/persons-registered-under-the-OSS-scheme-who-are-also-registered-under-this-act",
      "kind": "crossheading",
      "number": null,
      "heading": "Persons registered under the OSS scheme who are also registered under this Act",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/3"
    },
    {
      "path": "schedule/9ZD/paragraph/15A",
      "kind": "paragraph",
      "number": "15A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-15A",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/3/crossheading/persons-registered-under-the-OSS-scheme-who-are-also-registered-under-this-act"
    },
    {
      "path": "schedule/9ZD/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Persons registered under non-UK special accounting schemes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD"
    },
    {
      "path": "schedule/9ZD/part/4/crossheading/meaning-of-a-nonuk-scheme",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “a non-UK scheme”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/4"
    },
    {
      "path": "schedule/9ZD/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/4/crossheading/meaning-of-a-nonuk-scheme"
    },
    {
      "path": "schedule/9ZD/part/4/crossheading/exemption-from-requirement-to-register-under-this-act",
      "kind": "crossheading",
      "number": null,
      "heading": "Exemption from requirement to register under this Act",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/4"
    },
    {
      "path": "schedule/9ZD/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/4/crossheading/exemption-from-requirement-to-register-under-this-act"
    },
    {
      "path": "schedule/9ZD/part/4/crossheading/deregistration",
      "kind": "crossheading",
      "number": null,
      "heading": "De-registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/4"
    },
    {
      "path": "schedule/9ZD/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/4/crossheading/deregistration"
    },
    {
      "path": "schedule/9ZD/part/4/crossheading/scheme-participants-who-are-also-registered-under-this-act",
      "kind": "crossheading",
      "number": null,
      "heading": "Scheme participants who are also registered under this Act",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/4"
    },
    {
      "path": "schedule/9ZD/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/4/crossheading/scheme-participants-who-are-also-registered-under-this-act"
    },
    {
      "path": "schedule/9ZD/part/4/crossheading/value-of-supplies-to-connected-persons",
      "kind": "crossheading",
      "number": null,
      "heading": "Value of supplies to connected persons",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/4"
    },
    {
      "path": "schedule/9ZD/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/4/crossheading/value-of-supplies-to-connected-persons"
    },
    {
      "path": "schedule/9ZD/part/4/crossheading/refund-of-vat-on-supplies-of-goods-and-services-supplied-to-scheme-participant",
      "kind": "crossheading",
      "number": null,
      "heading": "Refund of VAT on supplies of goods and services supplied to scheme participant",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/4"
    },
    {
      "path": "schedule/9ZD/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/4/crossheading/refund-of-vat-on-supplies-of-goods-and-services-supplied-to-scheme-participant"
    },
    {
      "path": "schedule/9ZD/part/4/crossheading/availability-of-records",
      "kind": "crossheading",
      "number": null,
      "heading": "Availability of records",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/4"
    },
    {
      "path": "schedule/9ZD/paragraph/21A",
      "kind": "paragraph",
      "number": "21A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-21A",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/4/crossheading/availability-of-records"
    },
    {
      "path": "schedule/9ZD/part/5",
      "kind": "part",
      "number": "5",
      "heading": "Collection of ...UK VAT",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD"
    },
    {
      "path": "schedule/9ZD/part/5/crossheading/assessments-general-modifications-of-section-73",
      "kind": "crossheading",
      "number": null,
      "heading": "Assessments: general modifications of section 73",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/5"
    },
    {
      "path": "schedule/9ZD/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/5/crossheading/assessments-general-modifications-of-section-73"
    },
    {
      "path": "schedule/9ZD/part/5/crossheading/assessments-in-connection-with-increase-in-consideration-modifications",
      "kind": "crossheading",
      "number": null,
      "heading": "Assessments in connection with increase in consideration: modifications",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/5"
    },
    {
      "path": "schedule/9ZD/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/5/crossheading/assessments-in-connection-with-increase-in-consideration-modifications"
    },
    {
      "path": "schedule/9ZD/part/5/crossheading/assessments-consequential-modifications",
      "kind": "crossheading",
      "number": null,
      "heading": "Assessments: consequential modifications",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/5"
    },
    {
      "path": "schedule/9ZD/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/5/crossheading/assessments-consequential-modifications"
    },
    {
      "path": "schedule/9ZD/part/5/crossheading/deemed-amendments-of-relevant-nonuk-returns",
      "kind": "crossheading",
      "number": null,
      "heading": "Deemed amendments of ... returns",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/5"
    },
    {
      "path": "schedule/9ZD/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/5/crossheading/deemed-amendments-of-relevant-nonuk-returns"
    },
    {
      "path": "schedule/9ZD/part/5/crossheading/interest-on-vat-reckonable-date",
      "kind": "crossheading",
      "number": null,
      "heading": "Interest on VAT: “reckonable date”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/5"
    },
    {
      "path": "schedule/9ZD/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-26",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/9ZD/part/5/crossheading/interest-on-vat-reckonable-date"
    },
    {
      "path": "schedule/9ZD/part/5/crossheading/default-surcharge-notice-of-special-surcharge-period",
      "kind": "crossheading",
      "number": null,
      "heading": "Default surcharge: notice of special surcharge period",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/5"
    },
    {
      "path": "schedule/9ZD/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-27",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/9ZD/part/5/crossheading/default-surcharge-notice-of-special-surcharge-period"
    },
    {
      "path": "schedule/9ZD/part/5/crossheading/further-default-after-service-of-notice",
      "kind": "crossheading",
      "number": null,
      "heading": "Further default after service of notice",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/5"
    },
    {
      "path": "schedule/9ZD/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-28",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/9ZD/part/5/crossheading/further-default-after-service-of-notice"
    },
    {
      "path": "schedule/9ZD/part/5/crossheading/default-surcharge-exceptions-for-reasonable-excuse-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Default surcharge: exceptions for reasonable excuse etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/5"
    },
    {
      "path": "schedule/9ZD/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-29",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/9ZD/part/5/crossheading/default-surcharge-exceptions-for-reasonable-excuse-etc"
    },
    {
      "path": "schedule/9ZD/part/5/crossheading/interest-in-certain-cases-of-official-error",
      "kind": "crossheading",
      "number": null,
      "heading": "Interest in certain cases of official error",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/5"
    },
    {
      "path": "schedule/9ZD/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-30",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/9ZD/part/5/crossheading/interest-in-certain-cases-of-official-error"
    },
    {
      "path": "schedule/9ZD/part/5/crossheading/overpayments",
      "kind": "crossheading",
      "number": null,
      "heading": "Overpayments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/5"
    },
    {
      "path": "schedule/9ZD/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/5/crossheading/overpayments"
    },
    {
      "path": "schedule/9ZD/part/5/crossheading/overpayments-supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Overpayments: supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/5"
    },
    {
      "path": "schedule/9ZD/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/5/crossheading/overpayments-supplementary"
    },
    {
      "path": "schedule/9ZD/part/5/crossheading/increase-or-decrease-in-consideration-for-a-supply",
      "kind": "crossheading",
      "number": null,
      "heading": "Increase or decrease in consideration for a supply : cases outside Article 61 of the Implementing Regulation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/5"
    },
    {
      "path": "schedule/9ZD/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/5/crossheading/increase-or-decrease-in-consideration-for-a-supply"
    },
    {
      "path": "schedule/9ZD/part/5/crossheading/bad-debts",
      "kind": "crossheading",
      "number": null,
      "heading": "Bad debts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/5"
    },
    {
      "path": "schedule/9ZD/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/5/crossheading/bad-debts"
    },
    {
      "path": "schedule/9ZD/part/5/crossheading/penalties-for-errors-disclosure",
      "kind": "crossheading",
      "number": null,
      "heading": "Penalties for errors: disclosure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/5"
    },
    {
      "path": "schedule/9ZD/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/5/crossheading/penalties-for-errors-disclosure"
    },
    {
      "path": "schedule/9ZD/part/5/crossheading/setoffs",
      "kind": "crossheading",
      "number": null,
      "heading": "Set-offs",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/5"
    },
    {
      "path": "schedule/9ZD/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-36",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/5/crossheading/setoffs"
    },
    {
      "path": "schedule/9ZD/part/6",
      "kind": "part",
      "number": "6",
      "heading": "Appeals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD"
    },
    {
      "path": "schedule/9ZD/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-37",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/6"
    },
    {
      "path": "schedule/9ZD/part/7",
      "kind": "part",
      "number": "7",
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD"
    },
    {
      "path": "schedule/9ZD/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-38",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZD/part/7"
    },
    {
      "path": "schedule/9ZE",
      "kind": "schedule",
      "number": "9ZE",
      "heading": "Distance selling of goods imported to Northern Ireland: special accounting scheme",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/9ZE/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE"
    },
    {
      "path": "schedule/9ZE/part/1/crossheading/overview",
      "kind": "crossheading",
      "number": null,
      "heading": "Overview",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/1"
    },
    {
      "path": "schedule/9ZE/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/1/crossheading/overview"
    },
    {
      "path": "schedule/9ZE/part/1/crossheading/qualifying-supplies-of-goods",
      "kind": "crossheading",
      "number": null,
      "heading": "Qualifying supplies of goods",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/1"
    },
    {
      "path": "schedule/9ZE/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/1/crossheading/qualifying-supplies-of-goods"
    },
    {
      "path": "schedule/9ZE/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE"
    },
    {
      "path": "schedule/9ZE/part/2/crossheading/the-register",
      "kind": "crossheading",
      "number": null,
      "heading": "The register",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/2"
    },
    {
      "path": "schedule/9ZE/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/2/crossheading/the-register"
    },
    {
      "path": "schedule/9ZE/part/2/crossheading/persons-who-may-be-registered",
      "kind": "crossheading",
      "number": null,
      "heading": "Persons who may be registered",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/2"
    },
    {
      "path": "schedule/9ZE/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/2/crossheading/persons-who-may-be-registered"
    },
    {
      "path": "schedule/9ZE/part/2/crossheading/becoming-registered",
      "kind": "crossheading",
      "number": null,
      "heading": "Becoming registered",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/2"
    },
    {
      "path": "schedule/9ZE/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/2/crossheading/becoming-registered"
    },
    {
      "path": "schedule/9ZE/part/2/crossheading/date-on-which-registration-takes-effect",
      "kind": "crossheading",
      "number": null,
      "heading": "Date on which registration takes effect",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/2"
    },
    {
      "path": "schedule/9ZE/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/2/crossheading/date-on-which-registration-takes-effect"
    },
    {
      "path": "schedule/9ZE/part/2/crossheading/further-provision-about-registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Further provision about registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/2"
    },
    {
      "path": "schedule/9ZE/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/2/crossheading/further-provision-about-registration"
    },
    {
      "path": "schedule/9ZE/part/2/crossheading/notification-of-changes-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Notification of changes etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/2"
    },
    {
      "path": "schedule/9ZE/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/2/crossheading/notification-of-changes-etc"
    },
    {
      "path": "schedule/9ZE/part/2/crossheading/cancellation-of-registration",
      "kind": "crossheading",
      "number": null,
      "heading": "Cancellation of registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/2"
    },
    {
      "path": "schedule/9ZE/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/2/crossheading/cancellation-of-registration"
    },
    {
      "path": "schedule/9ZE/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Liability, returns, payment etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE"
    },
    {
      "path": "schedule/9ZE/part/3/crossheading/liability-to-pay-vat-to-commissioners",
      "kind": "crossheading",
      "number": null,
      "heading": "Liability to pay VAT to Commissioners",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/3"
    },
    {
      "path": "schedule/9ZE/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/3/crossheading/liability-to-pay-vat-to-commissioners"
    },
    {
      "path": "schedule/9ZE/part/3/crossheading/ioss-scheme-returns",
      "kind": "crossheading",
      "number": null,
      "heading": "IOSS scheme returns",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/3"
    },
    {
      "path": "schedule/9ZE/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/3/crossheading/ioss-scheme-returns"
    },
    {
      "path": "schedule/9ZE/part/3/crossheading/ioss-scheme-returns-further-requirements",
      "kind": "crossheading",
      "number": null,
      "heading": "IOSS scheme returns: further requirements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/3"
    },
    {
      "path": "schedule/9ZE/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/3/crossheading/ioss-scheme-returns-further-requirements"
    },
    {
      "path": "schedule/9ZE/part/3/crossheading/payment",
      "kind": "crossheading",
      "number": null,
      "heading": "Payment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/3"
    },
    {
      "path": "schedule/9ZE/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/3/crossheading/payment"
    },
    {
      "path": "schedule/9ZE/part/3/crossheading/availability-of-records",
      "kind": "crossheading",
      "number": null,
      "heading": "Availability of records : persons registered under the IOSS scheme",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/3"
    },
    {
      "path": "schedule/9ZE/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/3/crossheading/availability-of-records"
    },
    {
      "path": "schedule/9ZE/part/3/crossheading/amounts-required-to-be-paid-to-member-states",
      "kind": "crossheading",
      "number": null,
      "heading": "Amounts required to be paid to member States",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/3"
    },
    {
      "path": "schedule/9ZE/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/3/crossheading/amounts-required-to-be-paid-to-member-states"
    },
    {
      "path": "schedule/9ZE/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Collection etc of UK VAT",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE"
    },
    {
      "path": "schedule/9ZE/part/4/crossheading/assessments-general-modifications-of-section-73",
      "kind": "crossheading",
      "number": null,
      "heading": "Assessments: general modifications of section 73",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/4"
    },
    {
      "path": "schedule/9ZE/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/4/crossheading/assessments-general-modifications-of-section-73"
    },
    {
      "path": "schedule/9ZE/part/4/crossheading/assessments-in-connection-with-increase-in-consideration-modifications",
      "kind": "crossheading",
      "number": null,
      "heading": "Assessments in connection with increase in consideration: modifications",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/4"
    },
    {
      "path": "schedule/9ZE/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/4/crossheading/assessments-in-connection-with-increase-in-consideration-modifications"
    },
    {
      "path": "schedule/9ZE/part/4/crossheading/assessments-consequential-modifications",
      "kind": "crossheading",
      "number": null,
      "heading": "Assessments: consequential modifications",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/4"
    },
    {
      "path": "schedule/9ZE/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/4/crossheading/assessments-consequential-modifications"
    },
    {
      "path": "schedule/9ZE/part/4/crossheading/deemed-amendments-of-relevant-nonuk-returns",
      "kind": "crossheading",
      "number": null,
      "heading": "Deemed amendments of relevant special scheme returns",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/4"
    },
    {
      "path": "schedule/9ZE/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9ZE/part/4/crossheading/deemed-amendments-of-relevant-nonuk-returns"
    },
    {
      "path": "schedule/9ZE/part/4/crossheading/interest-on-vat-reckonable-date",
      "kind": "crossheading",
      "number": null,
      "heading": "Interest on VAT: “reckonable date”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/4"
    },
    {
      "path": "schedule/9ZE/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-20",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/9ZE/part/4/crossheading/interest-on-vat-reckonable-date"
    },
    {
      "path": "schedule/9ZE/part/4/crossheading/default-surcharge-notice-of-special-surcharge-period",
      "kind": "crossheading",
      "number": null,
      "heading": "Default surcharge: notice of special surcharge period",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/4"
    },
    {
      "path": "schedule/9ZE/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-21",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/9ZE/part/4/crossheading/default-surcharge-notice-of-special-surcharge-period"
    },
    {
      "path": "schedule/9ZE/part/4/crossheading/further-default-after-service-of-notice",
      "kind": "crossheading",
      "number": null,
      "heading": "Further default after service of notice",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/4"
    },
    {
      "path": "schedule/9ZE/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-22",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/9ZE/part/4/crossheading/further-default-after-service-of-notice"
    },
    {
      "path": "schedule/9ZE/part/4/crossheading/default-surcharge-exceptions-for-reasonable-excuse-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Default surcharge: exceptions for reasonable excuse etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/4"
    },
    {
      "path": "schedule/9ZE/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-23",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/9ZE/part/4/crossheading/default-surcharge-exceptions-for-reasonable-excuse-etc"
    },
    {
      "path": "schedule/9ZE/part/4/crossheading/interest-in-certain-cases-of-official-error",
      "kind": "crossheading",
      "number": null,
      "heading": "Interest in certain cases of official error",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/4"
    },
    {
      "path": "schedule/9ZE/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-24",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/9ZE/part/4/crossheading/interest-in-certain-cases-of-official-error"
    },
    {
      "path": "schedule/9ZE/part/4/crossheading/overpayments",
      "kind": "crossheading",
      "number": null,
      "heading": "Overpayments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/4"
    },
    {
      "path": "schedule/9ZE/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/4/crossheading/overpayments"
    },
    {
      "path": "schedule/9ZE/part/4/crossheading/overpayments-supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Overpayments: supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/4"
    },
    {
      "path": "schedule/9ZE/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/4/crossheading/overpayments-supplementary"
    },
    {
      "path": "schedule/9ZE/part/4/crossheading/increase-or-decrease-in-consideration-for-a-supply",
      "kind": "crossheading",
      "number": null,
      "heading": "Increase or decrease in consideration for a supply",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/4"
    },
    {
      "path": "schedule/9ZE/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/4/crossheading/increase-or-decrease-in-consideration-for-a-supply"
    },
    {
      "path": "schedule/9ZE/part/4/crossheading/bad-debts",
      "kind": "crossheading",
      "number": null,
      "heading": "Bad debts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/4"
    },
    {
      "path": "schedule/9ZE/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/4/crossheading/bad-debts"
    },
    {
      "path": "schedule/9ZE/part/4/crossheading/penalties-for-errors-disclosure",
      "kind": "crossheading",
      "number": null,
      "heading": "Penalties for errors: disclosure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/4"
    },
    {
      "path": "schedule/9ZE/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/4/crossheading/penalties-for-errors-disclosure"
    },
    {
      "path": "schedule/9ZE/part/4/crossheading/setoffs",
      "kind": "crossheading",
      "number": null,
      "heading": "Set-offs",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/4"
    },
    {
      "path": "schedule/9ZE/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/4/crossheading/setoffs"
    },
    {
      "path": "schedule/9ZE/part/4/crossheading/availability-of-records-participants-in-a-special-scheme-other-than-the-ioss-scheme",
      "kind": "crossheading",
      "number": null,
      "heading": "Availability of records: participants in a special scheme (other than the IOSS scheme)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/4"
    },
    {
      "path": "schedule/9ZE/paragraph/30A",
      "kind": "paragraph",
      "number": "30A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-30A",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/4/crossheading/availability-of-records-participants-in-a-special-scheme-other-than-the-ioss-scheme"
    },
    {
      "path": "schedule/9ZE/part/5",
      "kind": "part",
      "number": "5",
      "heading": "IOSS representatives",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE"
    },
    {
      "path": "schedule/9ZE/part/5/crossheading/eligibility-and-representation",
      "kind": "crossheading",
      "number": null,
      "heading": "Eligibility and representation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/5"
    },
    {
      "path": "schedule/9ZE/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/5/crossheading/eligibility-and-representation"
    },
    {
      "path": "schedule/9ZE/part/5/crossheading/register",
      "kind": "crossheading",
      "number": null,
      "heading": "Register",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/5"
    },
    {
      "path": "schedule/9ZE/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/5/crossheading/register"
    },
    {
      "path": "schedule/9ZE/part/5/crossheading/duties-and-obligations",
      "kind": "crossheading",
      "number": null,
      "heading": "Duties and obligations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/5"
    },
    {
      "path": "schedule/9ZE/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/5/crossheading/duties-and-obligations"
    },
    {
      "path": "schedule/9ZE/part/6",
      "kind": "part",
      "number": "6",
      "heading": "Supplementary provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE"
    },
    {
      "path": "schedule/9ZE/part/6/crossheading/registration-under-this-act",
      "kind": "crossheading",
      "number": null,
      "heading": "Registration under this Act",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/6"
    },
    {
      "path": "schedule/9ZE/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/6/crossheading/registration-under-this-act"
    },
    {
      "path": "schedule/9ZE/part/6/crossheading/deregistration",
      "kind": "crossheading",
      "number": null,
      "heading": "De-registration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/6"
    },
    {
      "path": "schedule/9ZE/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/6/crossheading/deregistration"
    },
    {
      "path": "schedule/9ZE/part/6/crossheading/scheme-participants-who-are-also-registered-under-this-act",
      "kind": "crossheading",
      "number": null,
      "heading": "Scheme participants who are also registered under this Act",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/6"
    },
    {
      "path": "schedule/9ZE/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-36",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/6/crossheading/scheme-participants-who-are-also-registered-under-this-act"
    },
    {
      "path": "schedule/9ZE/part/6/crossheading/no-vat-chargeable-on-supplies-by-special-scheme-participants-not-registered-for-vat",
      "kind": "crossheading",
      "number": null,
      "heading": "No VAT chargeable on supplies by special scheme participants not registered for VAT",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/6"
    },
    {
      "path": "schedule/9ZE/paragraph/36A",
      "kind": "paragraph",
      "number": "36A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-36A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/9ZE/part/6/crossheading/no-vat-chargeable-on-supplies-by-special-scheme-participants-not-registered-for-vat"
    },
    {
      "path": "schedule/9ZE/part/6/crossheading/no-import-vat-chargeable-on-qualifying-supplies-of-goods",
      "kind": "crossheading",
      "number": null,
      "heading": "No import VAT chargeable on qualifying supplies of goods",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/6"
    },
    {
      "path": "schedule/9ZE/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-37",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/6/crossheading/no-import-vat-chargeable-on-qualifying-supplies-of-goods"
    },
    {
      "path": "schedule/9ZE/part/6/crossheading/time-and-place-of-supply-of-goods",
      "kind": "crossheading",
      "number": null,
      "heading": "Time and place of supply of goods",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/6"
    },
    {
      "path": "schedule/9ZE/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-38",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/6/crossheading/time-and-place-of-supply-of-goods"
    },
    {
      "path": "schedule/9ZE/part/6/crossheading/place-of-supply-of-goods-supplies-facilitated-by-online-marketplaces",
      "kind": "crossheading",
      "number": null,
      "heading": "Place of supply of goods: supplies facilitated by online marketplaces",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/6"
    },
    {
      "path": "schedule/9ZE/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-39",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9ZE/part/6/crossheading/place-of-supply-of-goods-supplies-facilitated-by-online-marketplaces"
    },
    {
      "path": "schedule/9ZE/part/6/crossheading/vat-representatives",
      "kind": "crossheading",
      "number": null,
      "heading": "VAT representatives",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/6"
    },
    {
      "path": "schedule/9ZE/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-40",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/6/crossheading/vat-representatives"
    },
    {
      "path": "schedule/9ZE/part/6/crossheading/refund-of-uk-vat",
      "kind": "crossheading",
      "number": null,
      "heading": "Refund of UK VAT",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/6"
    },
    {
      "path": "schedule/9ZE/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-41",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/6/crossheading/refund-of-uk-vat"
    },
    {
      "path": "schedule/9ZE/part/7",
      "kind": "part",
      "number": "7",
      "heading": "Appeals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE"
    },
    {
      "path": "schedule/9ZE/part/7/crossheading/appeals",
      "kind": "crossheading",
      "number": null,
      "heading": "Appeals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/7"
    },
    {
      "path": "schedule/9ZE/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-42",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/7/crossheading/appeals"
    },
    {
      "path": "schedule/9ZE/part/8",
      "kind": "part",
      "number": "8",
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE"
    },
    {
      "path": "schedule/9ZE/part/8/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/8"
    },
    {
      "path": "schedule/9ZE/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-43",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZE/part/8/crossheading/interpretation"
    },
    {
      "path": "schedule/9ZF",
      "kind": "schedule",
      "number": "9ZF",
      "heading": "Modifications etc in connection with Schedules 9ZD and 9ZE",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/9ZF/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Modifications of this Act",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZF"
    },
    {
      "path": "schedule/9ZF/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZF/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZF/part/1"
    },
    {
      "path": "schedule/9ZF/paragraph/1A",
      "kind": "paragraph",
      "number": "1A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZF/paragraph-1A",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZF/part/1"
    },
    {
      "path": "schedule/9ZF/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZF/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/9ZF/part/1"
    },
    {
      "path": "schedule/9ZF/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZF/paragraph-3",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/9ZF/part/1"
    },
    {
      "path": "schedule/9ZF/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZF/paragraph-4",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/9ZF/part/1"
    },
    {
      "path": "schedule/9ZF/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZF/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZF/part/1"
    },
    {
      "path": "schedule/9ZF/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZF/paragraph-6",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/9ZF/part/1"
    },
    {
      "path": "schedule/9ZF/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZF/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/9ZF/part/1"
    },
    {
      "path": "schedule/9ZF/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZF/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZF/part/1"
    },
    {
      "path": "schedule/9ZF/paragraph/8A",
      "kind": "paragraph",
      "number": "8A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZF/paragraph-8A",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZF/part/1"
    },
    {
      "path": "schedule/9ZF/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Modifications etc of other Acts",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9ZF"
    },
    {
      "path": "schedule/9ZF/part/2/crossheading/finance-act-2007",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 2007",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZF/part/2"
    },
    {
      "path": "schedule/9ZF/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZF/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZF/part/2/crossheading/finance-act-2007"
    },
    {
      "path": "schedule/9ZF/part/2/crossheading/finance-act-2009",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 2009",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZF/part/2"
    },
    {
      "path": "schedule/9ZF/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZF/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZF/part/2/crossheading/finance-act-2009"
    },
    {
      "path": "schedule/9ZF/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZF/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZF/part/2/crossheading/finance-act-2009"
    },
    {
      "path": "schedule/9ZF/paragraph/11A",
      "kind": "paragraph",
      "number": "11A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZF/paragraph-11A",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZF/part/2/crossheading/finance-act-2009"
    },
    {
      "path": "schedule/9ZF/paragraph/11B",
      "kind": "paragraph",
      "number": "11B",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZF/paragraph-11B",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZF/part/2/crossheading/finance-act-2009"
    },
    {
      "path": "schedule/9ZF/paragraph/11C",
      "kind": "paragraph",
      "number": "11C",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZF/paragraph-11C",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZF/part/2/crossheading/finance-act-2009"
    },
    {
      "path": "schedule/9ZF/paragraph/11D",
      "kind": "paragraph",
      "number": "11D",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZF/paragraph-11D",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZF/part/2/crossheading/finance-act-2009"
    },
    {
      "path": "schedule/9ZF/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZF/paragraph-12",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/9ZF/part/2/crossheading/finance-act-2009"
    },
    {
      "path": "schedule/9ZF/part/2/crossheading/taxation-crossborder-trade-act-2018",
      "kind": "crossheading",
      "number": null,
      "heading": "Taxation (Cross-border Trade) Act 2018",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZF/part/2"
    },
    {
      "path": "schedule/9ZF/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZF/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZF/part/2/crossheading/taxation-crossborder-trade-act-2018"
    },
    {
      "path": "schedule/9ZF/part/2/crossheading/finance-act-2021",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 2021",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZF/part/2"
    },
    {
      "path": "schedule/9ZF/paragraph/13A",
      "kind": "paragraph",
      "number": "13A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZF/paragraph-13A",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZF/part/2/crossheading/finance-act-2021"
    },
    {
      "path": "schedule/9ZF/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Modifications of secondary legislation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZF"
    },
    {
      "path": "schedule/9ZF/part/3/crossheading/value-added-tax-regulations-1995",
      "kind": "crossheading",
      "number": null,
      "heading": "Value Added Tax Regulations 1995",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9ZF/part/3"
    },
    {
      "path": "schedule/9ZF/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZF/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZF/part/3/crossheading/value-added-tax-regulations-1995"
    },
    {
      "path": "schedule/9ZF/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZF/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZF/part/3/crossheading/value-added-tax-regulations-1995"
    },
    {
      "path": "schedule/9ZF/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZF/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZF/part/3/crossheading/value-added-tax-regulations-1995"
    },
    {
      "path": "schedule/9ZF/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZF/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZF/part/3/crossheading/value-added-tax-regulations-1995"
    },
    {
      "path": "schedule/9ZF/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZF/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/9ZF/part/3/crossheading/value-added-tax-regulations-1995"
    },
    {
      "path": "schedule/9A",
      "kind": "schedule",
      "number": "9A",
      "heading": "Anti-avoidance provisions: groups",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/9A/crossheading/power-to-give-directions",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to give directions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9A"
    },
    {
      "path": "schedule/9A/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9A/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9A/crossheading/power-to-give-directions"
    },
    {
      "path": "schedule/9A/crossheading/restrictions-on-giving-directions",
      "kind": "crossheading",
      "number": null,
      "heading": "Restrictions on giving directions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9A"
    },
    {
      "path": "schedule/9A/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9A/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9A/crossheading/restrictions-on-giving-directions"
    },
    {
      "path": "schedule/9A/crossheading/form-of-directions-under-schedule",
      "kind": "crossheading",
      "number": null,
      "heading": "Form of directions under Schedule",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9A"
    },
    {
      "path": "schedule/9A/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9A/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9A/crossheading/form-of-directions-under-schedule"
    },
    {
      "path": "schedule/9A/crossheading/time-limit-on-directions",
      "kind": "crossheading",
      "number": null,
      "heading": "Time limit on directions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9A"
    },
    {
      "path": "schedule/9A/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9A/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/9A/crossheading/time-limit-on-directions"
    },
    {
      "path": "schedule/9A/crossheading/manner-of-giving-directions",
      "kind": "crossheading",
      "number": null,
      "heading": "Manner of giving directions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9A"
    },
    {
      "path": "schedule/9A/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9A/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9A/crossheading/manner-of-giving-directions"
    },
    {
      "path": "schedule/9A/crossheading/assessment-in-consequence-of-a-direction",
      "kind": "crossheading",
      "number": null,
      "heading": "Assessment in consequence of a direction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9A"
    },
    {
      "path": "schedule/9A/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9A/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9A/crossheading/assessment-in-consequence-of-a-direction"
    },
    {
      "path": "schedule/9A/crossheading/interpretation-of-schedule-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation of Schedule etc.",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9A"
    },
    {
      "path": "schedule/9A/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9A/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9A/crossheading/interpretation-of-schedule-etc"
    },
    {
      "path": "schedule/10",
      "kind": "schedule",
      "number": "10",
      "heading": "BUILDINGS AND LAND",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/10/part/1",
      "kind": "part",
      "number": "1",
      "heading": "THE OPTION TO TAX LAND",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/part/1/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1"
    },
    {
      "path": "schedule/10/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Overview of the option to tax",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1/crossheading/introduction"
    },
    {
      "path": "schedule/10/part/1/crossheading/the-option-to-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "The option to tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1"
    },
    {
      "path": "schedule/10/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Effect of the option to tax: exempt supplies become taxable",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1/crossheading/the-option-to-tax"
    },
    {
      "path": "schedule/10/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Meaning of “relevant associate”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/1/crossheading/the-option-to-tax"
    },
    {
      "path": "schedule/10/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Permission for a body corporate to cease to be a relevant associate of the opter",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/1/crossheading/the-option-to-tax"
    },
    {
      "path": "schedule/10/part/1/crossheading/exclusions-from-effect-of-option-to-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Exclusions from effect of option to tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1"
    },
    {
      "path": "schedule/10/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Dwellings designed or adapted, and intended for use, as dwelling etc",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1/crossheading/exclusions-from-effect-of-option-to-tax"
    },
    {
      "path": "schedule/10/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Conversion of buildings for use as dwelling etc",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1/crossheading/exclusions-from-effect-of-option-to-tax"
    },
    {
      "path": "schedule/10/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Charities",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1/crossheading/exclusions-from-effect-of-option-to-tax"
    },
    {
      "path": "schedule/10/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "Residential caravans",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1/crossheading/exclusions-from-effect-of-option-to-tax"
    },
    {
      "path": "schedule/10/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": "Residential houseboats",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1/crossheading/exclusions-from-effect-of-option-to-tax"
    },
    {
      "path": "schedule/10/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "Relevant housing associations",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/1/crossheading/exclusions-from-effect-of-option-to-tax"
    },
    {
      "path": "schedule/10/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Grant to individual for construction of dwelling",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1/crossheading/exclusions-from-effect-of-option-to-tax"
    },
    {
      "path": "schedule/10/part/1/crossheading/antiavoidance",
      "kind": "crossheading",
      "number": null,
      "heading": "Anti-avoidance",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/1"
    },
    {
      "path": "schedule/10/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "Developers of exempt land",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1/crossheading/antiavoidance"
    },
    {
      "path": "schedule/10/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": "Meaning of grants made by a developer",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1/crossheading/antiavoidance"
    },
    {
      "path": "schedule/10/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": "Meaning of “development financier”",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1/crossheading/antiavoidance"
    },
    {
      "path": "schedule/10/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": "Meaning of “exempt land”: basic definition",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/1/crossheading/antiavoidance"
    },
    {
      "path": "schedule/10/paragraph/15A",
      "kind": "paragraph",
      "number": "15A",
      "heading": "Meaning of “exempt land”: the building occupation conditions",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-15A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/1/crossheading/antiavoidance"
    },
    {
      "path": "schedule/10/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": "Meaning of “exempt land”: eligible purposes",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/1/crossheading/antiavoidance"
    },
    {
      "path": "schedule/10/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": "Paragraph 12: grants made on or after 19th March 1997 and before 10th March 1999",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1/crossheading/antiavoidance"
    },
    {
      "path": "schedule/10/part/1/crossheading/scope-of-the-option-its-duration-notification-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Scope of the option, its duration, notification etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/1"
    },
    {
      "path": "schedule/10/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": "Scope of the option",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1/crossheading/scope-of-the-option-its-duration-notification-etc"
    },
    {
      "path": "schedule/10/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": "The day from which the option has effect",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1/crossheading/scope-of-the-option-its-duration-notification-etc"
    },
    {
      "path": "schedule/10/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": "Requirement to notify the option",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1/crossheading/scope-of-the-option-its-duration-notification-etc"
    },
    {
      "path": "schedule/10/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": "Real estate elections: elections to opt to tax land subsequently acquired",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/1/crossheading/scope-of-the-option-its-duration-notification-etc"
    },
    {
      "path": "schedule/10/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": "Real estate elections: supplementary",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1/crossheading/scope-of-the-option-its-duration-notification-etc"
    },
    {
      "path": "schedule/10/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": "Revocation of option: the “cooling off” period",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-23",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/1/crossheading/scope-of-the-option-its-duration-notification-etc"
    },
    {
      "path": "schedule/10/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": "Revocation of option: lapse of 6 years since having a relevant interest",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1/crossheading/scope-of-the-option-its-duration-notification-etc"
    },
    {
      "path": "schedule/10/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": "Revocation of option: lapse of more than 20 years since option had effect",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-25",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/1/crossheading/scope-of-the-option-its-duration-notification-etc"
    },
    {
      "path": "schedule/10/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": "Revocation of option under paragraph 22(2) or (3) or 24: anti-avoidance",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-26",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/1/crossheading/scope-of-the-option-its-duration-notification-etc"
    },
    {
      "path": "schedule/10/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": "Exclusion of new building from effect of an option",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-27",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/1/crossheading/scope-of-the-option-its-duration-notification-etc"
    },
    {
      "path": "schedule/10/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": "Pre-option exempt grants: requirement for prior permission before exercise of option to tax",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1/crossheading/scope-of-the-option-its-duration-notification-etc"
    },
    {
      "path": "schedule/10/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": "Paragraph 28: application for prior permission",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1/crossheading/scope-of-the-option-its-duration-notification-etc"
    },
    {
      "path": "schedule/10/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": "Paragraph 28: purported exercise where prior permission not obtained",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1/crossheading/scope-of-the-option-its-duration-notification-etc"
    },
    {
      "path": "schedule/10/part/1/crossheading/supplementary-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1"
    },
    {
      "path": "schedule/10/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": "Timing of grant and supplies",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1/crossheading/supplementary-provisions"
    },
    {
      "path": "schedule/10/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": "Supplies in relation to a building where part designed or intended for residential or charitable use and part designed or intended for other uses",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1/crossheading/supplementary-provisions"
    },
    {
      "path": "schedule/10/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": "Definitions in Schedules 8 or 9 that are applied for the purposes of this Schedule",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1/crossheading/supplementary-provisions"
    },
    {
      "path": "schedule/10/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": "Other definitions etc",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-34",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/1/crossheading/supplementary-provisions"
    },
    {
      "path": "schedule/10/part/2",
      "kind": "part",
      "number": "2",
      "heading": "RESIDENTIAL AND CHARITABLE BUILDINGS: CHANGE OF USE ETC",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": "Introductory",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-35",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/2"
    },
    {
      "path": "schedule/10/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": "Disposal of interest or change of use following relevant zero-rated supply",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-36",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/2"
    },
    {
      "path": "schedule/10/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": "Charge to VAT",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-37",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/2"
    },
    {
      "path": "schedule/10/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": "Supplies in relation to a building where part designed for residential or charitable use and part designed for other uses",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-38",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/2"
    },
    {
      "path": "schedule/10/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": "Definitions",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-39",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/2"
    },
    {
      "path": "schedule/10/part/3",
      "kind": "part",
      "number": "3",
      "heading": "GENERAL",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": "Benefit of consideration for grant accruing to a person other than the grantor",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10/paragraph-40",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/3"
    },
    {
      "path": "schedule/10A",
      "kind": "schedule",
      "number": "10A",
      "heading": "Face-value vouchers issued before 1 January 2019",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/10A/crossheading/meaning-of-facevalue-voucher-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “face-value voucher” etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10A"
    },
    {
      "path": "schedule/10A/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10A/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/10A/crossheading/meaning-of-facevalue-voucher-etc"
    },
    {
      "path": "schedule/10A/crossheading/nature-of-supply",
      "kind": "crossheading",
      "number": null,
      "heading": "Nature of supply",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10A"
    },
    {
      "path": "schedule/10A/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10A/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/10A/crossheading/nature-of-supply"
    },
    {
      "path": "schedule/10A/crossheading/treatment-of-credit-vouchers",
      "kind": "crossheading",
      "number": null,
      "heading": "Treatment of credit vouchers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10A"
    },
    {
      "path": "schedule/10A/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10A/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10A/crossheading/treatment-of-credit-vouchers"
    },
    {
      "path": "schedule/10A/crossheading/treatment-of-retailer-vouchers",
      "kind": "crossheading",
      "number": null,
      "heading": "Treatment of retailer vouchers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10A"
    },
    {
      "path": "schedule/10A/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10A/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/10A/crossheading/treatment-of-retailer-vouchers"
    },
    {
      "path": "schedule/10A/crossheading/treatment-of-postage-stamps",
      "kind": "crossheading",
      "number": null,
      "heading": "Treatment of postage stamps",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10A"
    },
    {
      "path": "schedule/10A/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10A/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/10A/crossheading/treatment-of-postage-stamps"
    },
    {
      "path": "schedule/10A/crossheading/treatment-of-other-kinds-of-facevalue-voucher",
      "kind": "crossheading",
      "number": null,
      "heading": "Treatment of other kinds of face-value voucher",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10A"
    },
    {
      "path": "schedule/10A/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10A/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/10A/crossheading/treatment-of-other-kinds-of-facevalue-voucher"
    },
    {
      "path": "schedule/10A/crossheading/vouchers-supplied-free-with-other-goods-or-services",
      "kind": "crossheading",
      "number": null,
      "heading": "Vouchers supplied free with other goods or services",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10A"
    },
    {
      "path": "schedule/10A/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10A/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/10A/crossheading/vouchers-supplied-free-with-other-goods-or-services"
    },
    {
      "path": "schedule/10A/crossheading/exclusion-of-single-purpose-vouchers",
      "kind": "crossheading",
      "number": null,
      "heading": "Exclusion of single purpose vouchers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10A"
    },
    {
      "path": "schedule/10A/paragraph/7A",
      "kind": "paragraph",
      "number": "7A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10A/paragraph-7A",
      "extent": null,
      "status": null,
      "parent": "schedule/10A/crossheading/exclusion-of-single-purpose-vouchers"
    },
    {
      "path": "schedule/10A/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10A"
    },
    {
      "path": "schedule/10A/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10A/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/10A/crossheading/interpretation"
    },
    {
      "path": "schedule/10B",
      "kind": "schedule",
      "number": "10B",
      "heading": "VAT treatment of vouchers issued on or after 1 January 2019",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/10B/crossheading/meaning-of-voucher",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “voucher”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10B"
    },
    {
      "path": "schedule/10B/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10B/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/10B/crossheading/meaning-of-voucher"
    },
    {
      "path": "schedule/10B/crossheading/meaning-of-related-expressions",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of related expressions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10B"
    },
    {
      "path": "schedule/10B/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10B/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/10B/crossheading/meaning-of-related-expressions"
    },
    {
      "path": "schedule/10B/crossheading/vat-treatment-of-vouchers-general-rule",
      "kind": "crossheading",
      "number": null,
      "heading": "VAT treatment of vouchers: general rule",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10B"
    },
    {
      "path": "schedule/10B/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10B/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/10B/crossheading/vat-treatment-of-vouchers-general-rule"
    },
    {
      "path": "schedule/10B/crossheading/single-purpose-vouchers-special-rules",
      "kind": "crossheading",
      "number": null,
      "heading": "Single purpose vouchers: special rules",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10B"
    },
    {
      "path": "schedule/10B/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10B/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/10B/crossheading/single-purpose-vouchers-special-rules"
    },
    {
      "path": "schedule/10B/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10B/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/10B/crossheading/single-purpose-vouchers-special-rules"
    },
    {
      "path": "schedule/10B/crossheading/multipurpose-vouchers-special-rules",
      "kind": "crossheading",
      "number": null,
      "heading": "Multi-purpose vouchers: special rules",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10B"
    },
    {
      "path": "schedule/10B/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10B/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/10B/crossheading/multipurpose-vouchers-special-rules"
    },
    {
      "path": "schedule/10B/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10B/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/10B/crossheading/multipurpose-vouchers-special-rules"
    },
    {
      "path": "schedule/10B/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10B/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/10B/crossheading/multipurpose-vouchers-special-rules"
    },
    {
      "path": "schedule/10B/crossheading/intermediaries",
      "kind": "crossheading",
      "number": null,
      "heading": "Intermediaries",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10B"
    },
    {
      "path": "schedule/10B/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10B/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/10B/crossheading/intermediaries"
    },
    {
      "path": "schedule/10B/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10B/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/10B/crossheading/intermediaries"
    },
    {
      "path": "schedule/10B/crossheading/composite-transactions",
      "kind": "crossheading",
      "number": null,
      "heading": "Composite transactions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10B"
    },
    {
      "path": "schedule/10B/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-10B/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/10B/crossheading/composite-transactions"
    },
    {
      "path": "schedule/11",
      "kind": "schedule",
      "number": "11",
      "heading": "Administration, collection and enforcement",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/11/crossheading/general",
      "kind": "crossheading",
      "number": null,
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-11/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/11/crossheading/general"
    },
    {
      "path": "schedule/11/crossheading/accounting-for-vat-vat-invoices-and-payment-of-vat",
      "kind": "crossheading",
      "number": null,
      "heading": "Accounting for VAT... and payment of VAT",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-11/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/crossheading/accounting-for-vat-vat-invoices-and-payment-of-vat"
    },
    {
      "path": "schedule/11/crossheading/vat-invoices",
      "kind": "crossheading",
      "number": null,
      "heading": "VAT invoices",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/paragraph/2A",
      "kind": "paragraph",
      "number": "2A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-11/paragraph-2A",
      "extent": null,
      "status": null,
      "parent": "schedule/11/crossheading/vat-invoices"
    },
    {
      "path": "schedule/11/crossheading/selfbilled-invoices",
      "kind": "crossheading",
      "number": null,
      "heading": "Self-billed invoices",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/paragraph/2B",
      "kind": "paragraph",
      "number": "2B",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-11/paragraph-2B",
      "extent": null,
      "status": null,
      "parent": "schedule/11/crossheading/selfbilled-invoices"
    },
    {
      "path": "schedule/11/crossheading/production-of-vat-invoices-by-computer",
      "kind": "crossheading",
      "number": null,
      "heading": "Electronic communication and storage of VAT invoices etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-11/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/11/crossheading/production-of-vat-invoices-by-computer"
    },
    {
      "path": "schedule/11/crossheading/power-to-require-security-and-production-of-evidence",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to require security and production of evidence",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-11/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/crossheading/power-to-require-security-and-production-of-evidence"
    },
    {
      "path": "schedule/11/crossheading/recovery-of-vat-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Recovery of VAT, etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-11/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/crossheading/recovery-of-vat-etc"
    },
    {
      "path": "schedule/11/crossheading/duty-to-keep-records",
      "kind": "crossheading",
      "number": null,
      "heading": "Duty to keep records",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-11/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/crossheading/duty-to-keep-records"
    },
    {
      "path": "schedule/11/paragraph/6A",
      "kind": "paragraph",
      "number": "6A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-11/paragraph-6A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/crossheading/duty-to-keep-records"
    },
    {
      "path": "schedule/11/crossheading/furnishing-of-information-and-production-of-documents",
      "kind": "crossheading",
      "number": null,
      "heading": "Furnishing of information and production of documents",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-11/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/crossheading/furnishing-of-information-and-production-of-documents"
    },
    {
      "path": "schedule/11/crossheading/power-to-take-samples",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to take samples",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-11/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/crossheading/power-to-take-samples"
    },
    {
      "path": "schedule/11/crossheading/power-to-require-opening-of-gaming-machines",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to require opening of machines on which relevant machine games are played",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-11/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/crossheading/power-to-require-opening-of-gaming-machines"
    },
    {
      "path": "schedule/11/crossheading/entry-and-search-of-premises-and-persons",
      "kind": "crossheading",
      "number": null,
      "heading": "Entry and search of premises and persons",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-11/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/crossheading/entry-and-search-of-premises-and-persons"
    },
    {
      "path": "schedule/11/crossheading/order-for-access-to-recorded-information-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Order for access to recorded information etc.",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-11/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/crossheading/order-for-access-to-recorded-information-etc"
    },
    {
      "path": "schedule/11/crossheading/procedure-where-documents-etc-are-removed",
      "kind": "crossheading",
      "number": null,
      "heading": "Procedure where documents etc. are removed",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-11/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/11/crossheading/procedure-where-documents-etc-are-removed"
    },
    {
      "path": "schedule/11/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-11/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/11/crossheading/procedure-where-documents-etc-are-removed"
    },
    {
      "path": "schedule/11/crossheading/evidence-by-certificate-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Evidence by certificate, etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-11/paragraph-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/crossheading/evidence-by-certificate-etc"
    },
    {
      "path": "schedule/11A",
      "kind": "schedule",
      "number": "11A",
      "heading": "Disclosure of avoidance Schemes",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/11A/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11A"
    },
    {
      "path": "schedule/11A/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-11A/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11A/crossheading/interpretation"
    },
    {
      "path": "schedule/11A/crossheading/obtaining-a-tax-advantage",
      "kind": "crossheading",
      "number": null,
      "heading": "Obtaining a tax advantage",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11A"
    },
    {
      "path": "schedule/11A/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-11A/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11A/crossheading/obtaining-a-tax-advantage"
    },
    {
      "path": "schedule/11A/crossheading/meaning-of-nondeductible-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “non-deductible tax”",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11A"
    },
    {
      "path": "schedule/11A/paragraph/2A",
      "kind": "paragraph",
      "number": "2A",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-11A/paragraph-2A",
      "extent": null,
      "status": null,
      "parent": "schedule/11A/crossheading/meaning-of-nondeductible-tax"
    },
    {
      "path": "schedule/11A/crossheading/designation-by-order-of-avoidance-schemes",
      "kind": "crossheading",
      "number": null,
      "heading": "Designation by order of avoidance schemes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11A"
    },
    {
      "path": "schedule/11A/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-11A/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/11A/crossheading/designation-by-order-of-avoidance-schemes"
    },
    {
      "path": "schedule/11A/crossheading/designation-by-order-of-provisions-included-in-or-associated-with-avoidance-schemes",
      "kind": "crossheading",
      "number": null,
      "heading": "Designation by order of provisions included in or associated with avoidance schemes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11A"
    },
    {
      "path": "schedule/11A/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-11A/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/11A/crossheading/designation-by-order-of-provisions-included-in-or-associated-with-avoidance-schemes"
    },
    {
      "path": "schedule/11A/crossheading/meaning-of-notifiable-scheme",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “notifiable scheme”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11A"
    },
    {
      "path": "schedule/11A/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-11A/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/11A/crossheading/meaning-of-notifiable-scheme"
    },
    {
      "path": "schedule/11A/crossheading/duty-to-notify-commissioners",
      "kind": "crossheading",
      "number": null,
      "heading": "Duty to notify Commissioners",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11A"
    },
    {
      "path": "schedule/11A/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-11A/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11A/crossheading/duty-to-notify-commissioners"
    },
    {
      "path": "schedule/11A/crossheading/exemptions-from-duty-to-notify-under-paragraph-6",
      "kind": "crossheading",
      "number": null,
      "heading": "Exemptions from duty to notify under paragraph 6",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11A"
    },
    {
      "path": "schedule/11A/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-11A/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11A/crossheading/exemptions-from-duty-to-notify-under-paragraph-6"
    },
    {
      "path": "schedule/11A/crossheading/power-to-exclude-exemption",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to exclude exemption",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11A"
    },
    {
      "path": "schedule/11A/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-11A/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/11A/crossheading/power-to-exclude-exemption"
    },
    {
      "path": "schedule/11A/crossheading/voluntary-notification-of-avoidance-scheme-that-is-not-designated-scheme",
      "kind": "crossheading",
      "number": null,
      "heading": "Voluntary notification of avoidance scheme that is not designated scheme",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11A"
    },
    {
      "path": "schedule/11A/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-11A/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/11A/crossheading/voluntary-notification-of-avoidance-scheme-that-is-not-designated-scheme"
    },
    {
      "path": "schedule/11A/crossheading/penalty-for-failure-to-notify-use-of-notifiable-scheme",
      "kind": "crossheading",
      "number": null,
      "heading": "Penalty for failure to notify use of notifiable scheme",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11A"
    },
    {
      "path": "schedule/11A/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-11A/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11A/crossheading/penalty-for-failure-to-notify-use-of-notifiable-scheme"
    },
    {
      "path": "schedule/11A/crossheading/amount-of-penalty",
      "kind": "crossheading",
      "number": null,
      "heading": "Amount of penalty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11A"
    },
    {
      "path": "schedule/11A/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-11A/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11A/crossheading/amount-of-penalty"
    },
    {
      "path": "schedule/11A/crossheading/penalty-assessments",
      "kind": "crossheading",
      "number": null,
      "heading": "Penalty assessments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11A"
    },
    {
      "path": "schedule/11A/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-11A/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11A/crossheading/penalty-assessments"
    },
    {
      "path": "schedule/11A/crossheading/penalty-assessmentsn1",
      "kind": "crossheading",
      "number": null,
      "heading": "Penalty assessments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11A"
    },
    {
      "path": "schedule/11A/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-11A/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/11A/crossheading/penalty-assessmentsn1"
    },
    {
      "path": "schedule/12",
      "kind": "schedule",
      "number": "12",
      "heading": "Constitution and procedure of tribunals",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "schedule/12/crossheading/establishment-of-tribunals",
      "kind": "crossheading",
      "number": null,
      "heading": "Establishment of tribunals",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-12/paragraph-1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/12/crossheading/establishment-of-tribunals"
    },
    {
      "path": "schedule/12/crossheading/the-president",
      "kind": "crossheading",
      "number": null,
      "heading": "The President",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-12/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/12/crossheading/the-president"
    },
    {
      "path": "schedule/12/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-12/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/12/crossheading/the-president"
    },
    {
      "path": "schedule/12/crossheading/sittings-of-tribunals",
      "kind": "crossheading",
      "number": null,
      "heading": "Sittings of tribunals",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-12/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/12/crossheading/sittings-of-tribunals"
    },
    {
      "path": "schedule/12/crossheading/composition-of-tribunals",
      "kind": "crossheading",
      "number": null,
      "heading": "Composition of tribunals",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-12/paragraph-5",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/12/crossheading/composition-of-tribunals"
    },
    {
      "path": "schedule/12/crossheading/membership-of-tribunals",
      "kind": "crossheading",
      "number": null,
      "heading": "Membership of tribunals",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-12/paragraph-6",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/12/crossheading/membership-of-tribunals"
    },
    {
      "path": "schedule/12/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-12/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/12/crossheading/membership-of-tribunals"
    },
    {
      "path": "schedule/12/crossheading/exemption-from-jury-service",
      "kind": "crossheading",
      "number": null,
      "heading": "Exemption from jury service",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-12/paragraph-8",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/12/crossheading/exemption-from-jury-service"
    },
    {
      "path": "schedule/12/crossheading/rules-of-procedure",
      "kind": "crossheading",
      "number": null,
      "heading": "Rules of procedure",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-12/paragraph-9",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/12/crossheading/rules-of-procedure"
    },
    {
      "path": "schedule/12/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-12/paragraph-10",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/12/crossheading/rules-of-procedure"
    },
    {
      "path": "schedule/13",
      "kind": "schedule",
      "number": "13",
      "heading": "Transitional provisions and savings",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/13/part",
      "kind": "part",
      "number": null,
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/part/crossheading/general-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "General provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part"
    },
    {
      "path": "schedule/13/part/crossheading/general-provisions/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-13/part/crossheading-general-provisions/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/crossheading/general-provisions"
    },
    {
      "path": "schedule/13/part/crossheading/validity-of-subordinate-legislation",
      "kind": "crossheading",
      "number": null,
      "heading": "Validity of subordinate legislation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part"
    },
    {
      "path": "schedule/13/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-13/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/crossheading/validity-of-subordinate-legislation"
    },
    {
      "path": "schedule/13/part/crossheading/provisions-related-to-the-introduction-of-vat",
      "kind": "crossheading",
      "number": null,
      "heading": "Provisions related to the introduction of VAT",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part"
    },
    {
      "path": "schedule/13/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-13/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/crossheading/provisions-related-to-the-introduction-of-vat"
    },
    {
      "path": "schedule/13/part/crossheading/supply-in-accordance-with-pre21475-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "Supply in accordance with pre-21.4.75 arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part"
    },
    {
      "path": "schedule/13/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-13/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/crossheading/supply-in-accordance-with-pre21475-arrangements"
    },
    {
      "path": "schedule/13/part/crossheading/president-chairmen-etc-of-tribunals",
      "kind": "crossheading",
      "number": null,
      "heading": "President, chairmen etc of tribunals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part"
    },
    {
      "path": "schedule/13/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-13/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/crossheading/president-chairmen-etc-of-tribunals"
    },
    {
      "path": "schedule/13/part/crossheading/overseas-suppliers-accounting-through-their-customers",
      "kind": "crossheading",
      "number": null,
      "heading": "Overseas suppliers accounting through their customers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part"
    },
    {
      "path": "schedule/13/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-13/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/crossheading/overseas-suppliers-accounting-through-their-customers"
    },
    {
      "path": "schedule/13/part/crossheading/supplies-of-fuel-and-power-for-domestic-or-charity-use",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplies of fuel and power for domestic or charity use",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part"
    },
    {
      "path": "schedule/13/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-13/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/crossheading/supplies-of-fuel-and-power-for-domestic-or-charity-use"
    },
    {
      "path": "schedule/13/part/chapter/1",
      "kind": "chapter",
      "number": "Group 4A",
      "heading": "Fuel and power for domestic or charity use",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part"
    },
    {
      "path": "schedule/13/part/chapter/1/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Item No.",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-13/part/chapter-1/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/chapter/1"
    },
    {
      "path": "schedule/13/part/chapter/1/paragraph/wrapper24n1",
      "kind": "paragraph",
      "number": null,
      "heading": "Notes:",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-13/part/chapter-1/paragraph-wrapper24n1",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/chapter/1"
    },
    {
      "path": "schedule/13/part/chapter/1/crossheading/zerorated-supplies-of-goods-and-services",
      "kind": "crossheading",
      "number": null,
      "heading": "Zero-rated supplies of goods and services",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/chapter/1"
    },
    {
      "path": "schedule/13/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-13/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/chapter/1/crossheading/zerorated-supplies-of-goods-and-services"
    },
    {
      "path": "schedule/13/part/chapter/1/crossheading/bad-debt-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Bad debt relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/chapter/1"
    },
    {
      "path": "schedule/13/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-13/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/chapter/1/crossheading/bad-debt-relief"
    },
    {
      "path": "schedule/13/part/chapter/1/crossheading/supplies-during-construction-of-buildings-and-works",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplies during construction of buildings and works",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/chapter/1"
    },
    {
      "path": "schedule/13/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-13/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/chapter/1/crossheading/supplies-during-construction-of-buildings-and-works"
    },
    {
      "path": "schedule/13/part/chapter/1/crossheading/offences-and-penalties",
      "kind": "crossheading",
      "number": null,
      "heading": "Offences and Penalties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/chapter/1"
    },
    {
      "path": "schedule/13/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-13/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/chapter/1/crossheading/offences-and-penalties"
    },
    {
      "path": "schedule/13/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-13/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/chapter/1/crossheading/offences-and-penalties"
    },
    {
      "path": "schedule/13/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-13/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/chapter/1/crossheading/offences-and-penalties"
    },
    {
      "path": "schedule/13/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-13/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/chapter/1/crossheading/offences-and-penalties"
    },
    {
      "path": "schedule/13/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-13/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/chapter/1/crossheading/offences-and-penalties"
    },
    {
      "path": "schedule/13/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-13/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/chapter/1/crossheading/offences-and-penalties"
    },
    {
      "path": "schedule/13/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-13/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/chapter/1/crossheading/offences-and-penalties"
    },
    {
      "path": "schedule/13/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-13/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/chapter/1/crossheading/offences-and-penalties"
    },
    {
      "path": "schedule/13/part/chapter/1/crossheading/importation-of-goods",
      "kind": "crossheading",
      "number": null,
      "heading": "Importation of goods",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/chapter/1"
    },
    {
      "path": "schedule/13/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-13/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/chapter/1/crossheading/importation-of-goods"
    },
    {
      "path": "schedule/13/part/chapter/1/crossheading/assessments",
      "kind": "crossheading",
      "number": null,
      "heading": "Assessments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/chapter/1"
    },
    {
      "path": "schedule/13/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-13/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/chapter/1/crossheading/assessments"
    },
    {
      "path": "schedule/13/part/chapter/1/crossheading/setoff-of-credits",
      "kind": "crossheading",
      "number": null,
      "heading": "Set-off of credits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/chapter/1"
    },
    {
      "path": "schedule/13/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-13/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/chapter/1/crossheading/setoff-of-credits"
    },
    {
      "path": "schedule/13/part/chapter/1/crossheading/vat-tribunals",
      "kind": "crossheading",
      "number": null,
      "heading": "VAT tribunals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/chapter/1"
    },
    {
      "path": "schedule/13/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-13/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/chapter/1/crossheading/vat-tribunals"
    },
    {
      "path": "schedule/13/part/chapter/1/crossheading/isle-of-man",
      "kind": "crossheading",
      "number": null,
      "heading": "Isle of Man",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/chapter/1"
    },
    {
      "path": "schedule/13/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-13/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/chapter/1/crossheading/isle-of-man"
    },
    {
      "path": "schedule/14",
      "kind": "schedule",
      "number": "14",
      "heading": "Consequential amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/14/crossheading/diplomatic-privileges-act-1964-c81",
      "kind": "crossheading",
      "number": null,
      "heading": "Diplomatic Privileges Act 1964 c.81",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-14/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/14/crossheading/diplomatic-privileges-act-1964-c81"
    },
    {
      "path": "schedule/14/crossheading/commonwealth-secretariat-act-1966-c10",
      "kind": "crossheading",
      "number": null,
      "heading": "Commonwealth Secretariat Act 1966 c.10",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-14/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/14/crossheading/commonwealth-secretariat-act-1966-c10"
    },
    {
      "path": "schedule/14/crossheading/consular-relations-act-1968-c18",
      "kind": "crossheading",
      "number": null,
      "heading": "Consular Relations Act 1968 c.18",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-14/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/14/crossheading/consular-relations-act-1968-c18"
    },
    {
      "path": "schedule/14/crossheading/international-organisations-act-1968-c48",
      "kind": "crossheading",
      "number": null,
      "heading": "International Organisations Act 1968 c.48",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-14/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/14/crossheading/international-organisations-act-1968-c48"
    },
    {
      "path": "schedule/14/crossheading/diplomatic-and-other-privileges-act-1971-c64",
      "kind": "crossheading",
      "number": null,
      "heading": "Diplomatic and other Privileges Act 1971 c.64",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-14/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/14/crossheading/diplomatic-and-other-privileges-act-1971-c64"
    },
    {
      "path": "schedule/14/crossheading/customs-and-excise-management-act-1979-c2",
      "kind": "crossheading",
      "number": null,
      "heading": "Customs and Excise Management Act 1979 c.2",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-14/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/14/crossheading/customs-and-excise-management-act-1979-c2"
    },
    {
      "path": "schedule/14/crossheading/isle-of-man-act-1979-c58",
      "kind": "crossheading",
      "number": null,
      "heading": "Isle of Man Act 1979 c.58",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-14/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/14/crossheading/isle-of-man-act-1979-c58"
    },
    {
      "path": "schedule/14/crossheading/insolvency-act-1986-c45",
      "kind": "crossheading",
      "number": null,
      "heading": "Insolvency Act 1986 c.45",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-14/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/14/crossheading/insolvency-act-1986-c45"
    },
    {
      "path": "schedule/14/crossheading/bankruptcy-scotland-act-1985-c66",
      "kind": "crossheading",
      "number": null,
      "heading": "Bankruptcy (Scotland) Act 1985 c.66",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-14/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/14/crossheading/bankruptcy-scotland-act-1985-c66"
    },
    {
      "path": "schedule/14/crossheading/income-and-corporation-taxes-act-1988-c1",
      "kind": "crossheading",
      "number": null,
      "heading": "Income and Corporation Taxes Act 1988 c.1",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-14/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/14/crossheading/income-and-corporation-taxes-act-1988-c1"
    },
    {
      "path": "schedule/14/crossheading/capital-allowances-act-1990-c1",
      "kind": "crossheading",
      "number": null,
      "heading": "Capital Allowances Act 1990 c.1",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-14/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/14/crossheading/capital-allowances-act-1990-c1"
    },
    {
      "path": "schedule/14/crossheading/tribunals-and-inquiries-act-1992-c53",
      "kind": "crossheading",
      "number": null,
      "heading": "Tribunals and Inquiries Act 1992 c.53",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-14/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/14/crossheading/tribunals-and-inquiries-act-1992-c53"
    },
    {
      "path": "schedule/14/crossheading/finance-act-1994-c9",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1994 c.9",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-14/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/14/crossheading/finance-act-1994-c9"
    },
    {
      "path": "schedule/14/crossheading/vehicle-excise-and-registration-act-1994-c22",
      "kind": "crossheading",
      "number": null,
      "heading": "Vehicle Excise and Registration Act 1994 c.22",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-14/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/14/crossheading/vehicle-excise-and-registration-act-1994-c22"
    },
    {
      "path": "schedule/15",
      "kind": "schedule",
      "number": "15",
      "heading": "Repeals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/15/crossheading/acts-of-parliament",
      "kind": "crossheading",
      "number": null,
      "heading": "Acts of Parliament",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-15/crossheading-acts-of-parliament",
      "extent": null,
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/crossheading/statutory-instruments",
      "kind": "crossheading",
      "number": null,
      "heading": "Statutory Instruments",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-15/crossheading-statutory-instruments",
      "extent": null,
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/n21",
      "kind": "schedule",
      "number": null,
      "heading": "TABLE OF DERIVATIONS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/n21/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Notes:",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-n21/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/n21"
    },
    {
      "path": "schedule/n21/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-n21/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/n21"
    },
    {
      "path": "schedule/n21/crossheading/acts-of-parliament",
      "kind": "crossheading",
      "number": null,
      "heading": "Acts of Parliament",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-n21/crossheading-acts-of-parliament",
      "extent": null,
      "status": null,
      "parent": "schedule/n21"
    },
    {
      "path": "schedule/n21/crossheading/subordinate-legislation",
      "kind": "crossheading",
      "number": null,
      "heading": "Subordinate legislation",
      "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-n21/crossheading-subordinate-legislation",
      "extent": null,
      "status": null,
      "parent": "schedule/n21"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 9 Pt. 2 Group 6 Note (1)(a)(viii)",
      "affecting": "nisi/1998/1759",
      "affecting_title": "Education (Northern Ireland) Order 1998",
      "affecting_provisions": "Sch. 5 Pt. 2"
    },
    {
      "type": "words repealed",
      "affected_provisions": "Sch. 11 para. 6(6)(d)",
      "affecting": "nisi/1999/2789",
      "affecting_title": "The Criminal Evidence (Northern Ireland) Order 1999",
      "affecting_provisions": "Sch. 3"
    },
    {
      "type": "words repealed",
      "affected_provisions": "Sch. 8 Pt. 2 Group 12",
      "affecting": "nisi/2015/2006",
      "affecting_title": "The Welfare Reform (Northern Ireland) Order 2015",
      "affecting_provisions": "Sch. 12 Pt. 8"
    },
    {
      "type": "repealed",
      "affected_provisions": "Sch. 7A Pt. 2 Group 3 Note 6(2)(b)",
      "affecting": "nisi/2015/2006",
      "affecting_title": "The Welfare Reform (Northern Ireland) Order 2015",
      "affecting_provisions": "Sch. 12 Pt. 8"
    },
    {
      "type": "repealed",
      "affected_provisions": "s. 33(3)(f)",
      "affecting": "ukpga/1999/29",
      "affecting_title": "Greater London Authority Act 1999",
      "affecting_provisions": "Sch. 27 para. 68 Sch. 34 Pt. 7"
    },
    {
      "type": "words repealed",
      "affected_provisions": "Sch. 7A Pt. 2 Group 3 Note 6(2)(b)",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012",
      "affecting_provisions": "Sch. 14 Pt. 9"
    },
    {
      "type": "words repealed",
      "affected_provisions": "Sch. 8 Pt. 2 Group 12 Note (7)(a)",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012",
      "affecting_provisions": "Sch. 14 Pt. 9"
    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 8 Pt. 2 Group 15 Note (4)(i)",
      "affecting": "ukpga/2012/7",
      "affecting_title": "Health and Social Care Act 2012",
      "affecting_provisions": "Sch. 14 para. 67(b)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "Sch. 8 Pt. 2 Group 12 Note (5H)(e)",
      "affecting": "ukpga/2012/7",
      "affecting_title": "Health and Social Care Act 2012",
      "affecting_provisions": "Sch. 14 para. 67(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 41(7)",
      "affecting": "ukpga/2012/7",
      "affecting_title": "Health and Social Care Act 2012",
      "affecting_provisions": "Sch. 14 para. 66"
    },
    {
      "type": "omitted",
      "affected_provisions": "Sch. 11 para. 6(4)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "s. 62(3)(a)"
    },
    {
      "type": "substituted",
      "affected_provisions": "Sch. 11 para. 6A(7)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "s. 62(4)"
    },
    {
      "type": "substituted",
      "affected_provisions": "Sch. 8 Pt. 2 Group 8 Item 12",
      "affecting": "uksi/2019/73",
      "affecting_title": "The Value Added Tax (Tour Operators) (Amendment) (EU Exit) Regulations 2019",
      "affecting_provisions": "reg. 6"
    }
  ],
  "made_under": [],
  "changes_made_to": 38,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-act-1994/changes.json",
  "changes_made_by": 56,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-act-1994/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-act-1994/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23",
    "retrieved_at": "2026-10-29T09:33:58.510022+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."
}