{
  "url": "https://openlegislation.uk/value-added-tax-emissions-allowances-order-2010/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-emissions-allowances-order-2010/article-2.json",
  "legislation": "uksi/2010/2549",
  "legislation_title": "The Value Added Tax (Emissions Allowances) Order 2010",
  "legislation_url": "https://openlegislation.uk/value-added-tax-emissions-allowances-order-2010",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "(1) Schedule 8 to the Value Added Tax Act 1994 (zero-rating) is amended as follows.\n(2) In Part 1 (index to zero-rated supplies of goods and services) omit—\n“Emissions allowances Group 17”\n(3) In Part 2 (the groups) omit Group 17 (Emissions Allowances).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Schedule 8 has been amended on a number of occasions but the only relevant amendment was effected by SI 2009/2093."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2549/article/2",
    "retrieved_at": "2026-10-29T02:27:52.608753+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."
}