{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-15/paragraph-2",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-15/paragraph-2.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/9/part/II/chapter/15/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "The grant, assignment or surrender of any right, interest, or claim in, over or to investment gold if the right, interest or claim is or confers a right to the transfer of the possession of investment gold.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 9 Pt. 2 Group 15 Item 2 added (1.1.2000) by S.I. 1999/3116, art. 2(3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 9 Pt. 2 Group 15 added (1.1.2000) by S.I. 1999/3116, art. 2(3)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "nisi/1998/1759",
      "affecting_title": "Education (Northern Ireland) Order 1998"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/9/part/II/chapter/15/paragraph/2",
    "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."
}