{
  "url": "https://openlegislation.uk/value-added-tax-charities-and-aids-for-handicapped-persons-order-1992/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-charities-and-aids-for-handicapped-persons-order-1992/article-3.json",
  "legislation": "uksi/1992/628",
  "legislation_title": "The Value Added Tax (Charities and Aids for Handicapped Persons) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-charities-and-aids-for-handicapped-persons-order-1992",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "Group 10 (Transport) of Schedule 5 to the Value Added Tax Act 1983 shall be varied by adding after paragraph (b) of item 3 the following—\n“(c) The supply of spare parts or accessories to a charity providing rescue or assistance at sea for use in or with goods comprised in paragraph (a) or slipways comprised in paragraph (b) above.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Group 4 was varied by S.I. 1986/530."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/628/article/3",
    "retrieved_at": "2026-10-29T14:25:59.766311+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."
}