{
  "url": "https://openlegislation.uk/value-added-tax-charities-and-aids-for-the-handicapped-order-2000/article-5",
  "json_url": "https://openlegislation.uk/value-added-tax-charities-and-aids-for-the-handicapped-order-2000/article-5.json",
  "legislation": "uksi/2000/805",
  "legislation_title": "The Value Added Tax (Charities and Aids for the Handicapped) Order 2000",
  "legislation_url": "https://openlegislation.uk/value-added-tax-charities-and-aids-for-the-handicapped-order-2000",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": null,
  "text": "Group 15 (zero-rating for charities etc.) of Schedule 8 to the Value Added Tax Act 1994 shall be varied in accordance with articles 6 to 9 below.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Group 15 was amended by paragraph 127 of Schedule 1 to the Health Authorities Act 1995 (c. 17) and sections 33 and 34 of the Finance Act 1997 (c. 16)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/805/article/5",
    "retrieved_at": "2026-10-29T09:17:02.482612+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."
}