{
  "url": "https://openlegislation.uk/value-added-tax-deemed-supply-of-goods-order-2000/article-1",
  "json_url": "https://openlegislation.uk/value-added-tax-deemed-supply-of-goods-order-2000/article-1.json",
  "legislation": "uksi/2000/266",
  "legislation_title": "The Value Added Tax (Deemed Supply of Goods) Order 2000",
  "legislation_url": "https://openlegislation.uk/value-added-tax-deemed-supply-of-goods-order-2000",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "This Order may be cited as the Value Added Tax (Deemed Supply of Goods) Order 2000 and shall come into force on 1st April 2000 but shall have effect only in relation to a person who ceases to be a taxable person on or after that date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/266/article/1",
    "retrieved_at": "2026-10-29T09:21:26.671687+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."
}