{
  "url": "https://openlegislation.uk/value-added-tax-deemed-supply-of-goods-order-2000/note",
  "json_url": "https://openlegislation.uk/value-added-tax-deemed-supply-of-goods-order-2000/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nParagraph 8 of Schedule 4 to the Value Added Tax Act 1994 provides that a supply of goods is deemed to be made in certain circumstances when a person ceases to be a taxable person. However, a supply is not deemed to be made if the VAT on the deemed supply would not be more than £250. The effect of this Order is that a supply will not be deemed to be made if the VAT on the deemed supply would not be more than £1,000.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/266/note",
    "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."
}