{
  "url": "https://openlegislation.uk/value-added-tax-education-order-1987/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-education-order-1987/article-2.json",
  "legislation": "uksi/1987/1259",
  "legislation_title": "The Value Added Tax (Education) Order 1987",
  "legislation_url": "https://openlegislation.uk/value-added-tax-education-order-1987",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "The Notes to Group 6 of Schedule 6 to the Value Added Tax Act 1983 shall be varied by deleting Note (5) and substituting the following Note:—\n“(5) Item 4 applies only where:—\n(a) Supplies described in that item are made to the persons receiving education, training or re-training comprised in items 1 and 2 (hereinafter referred to as students) by the same person who provides them with that education, training or re-training; or\n(b) Supplies described in that item are made to a person providing education, training or re-training comprised in items 1 or 2 (hereinafter referred to as the recipient), by another person providing such education, training or re-training and such supplies to his own students, and are directly used by the students of the recipient.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1259/article/2",
    "retrieved_at": "2026-10-29T16:23:30.788373+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."
}