{
  "url": "https://openlegislation.uk/value-added-tax-anti-avoidance-heating-order-1996/note",
  "json_url": "https://openlegislation.uk/value-added-tax-anti-avoidance-heating-order-1996/note.json",
  "legislation": "uksi/1996/1661",
  "legislation_title": "The Value Added Tax (Anti-avoidance (Heating)) Order 1996",
  "legislation_url": "https://openlegislation.uk/value-added-tax-anti-avoidance-heating-order-1996",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order, which applies to supplies, acquisitions and importations taking place on or after 27th June 1996, varies Group 2 of Schedule 8 to the Value Added Tax Act 1994 (c. 23) so as to remove from the zero rate a supply of heated water, and correspondingly makes acquisitions and importations of heated water chargeable to VAT at the standard rate.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1661/note",
    "retrieved_at": "2026-10-29T12:40:28.891461+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."
}