{
  "url": "https://openlegislation.uk/value-added-tax-charities-no-2-order-1990/note",
  "json_url": "https://openlegislation.uk/value-added-tax-charities-no-2-order-1990/note.json",
  "legislation": "uksi/1990/2129",
  "legislation_title": "The Value Added Tax (Charities) (No. 2) Order 1990",
  "legislation_url": "https://openlegislation.uk/value-added-tax-charities-no-2-order-1990",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order adds National Health Service trusts to the list of eligible bodies entitled to receive, as zero-rated supplies, the supply of certain relevant goods which are purchased from funds provided by a charity or from voluntary contributions. It places National Health Service trusts on a par with health authorities in England and Wales and Health Boards in Scotland.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/2129/note",
    "retrieved_at": "2026-10-29T14:58:43.343209+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."
}