{
  "url": "https://openlegislation.uk/value-added-tax-emissions-allowances-order-2009/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-emissions-allowances-order-2009/article-3.json",
  "legislation": "uksi/2009/2093",
  "legislation_title": "The Value Added Tax (Emissions Allowances) Order 2009",
  "legislation_url": "https://openlegislation.uk/value-added-tax-emissions-allowances-order-2009",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Amendment of Schedule 8 to the Value Added Tax Act 1994",
  "text": "In Part 1 (index to zero-rated supplies of goods and services) insert at the appropriate place—\n“\nEmissions allowances\nGroup 17\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2093/article/3",
    "retrieved_at": "2026-10-29T03:07:20.338290+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."
}