{
  "url": "https://openlegislation.uk/value-added-tax-exceptions-relating-to-supplies-not-made-to-relevant-business-person-order-2010",
  "json_url": "https://openlegislation.uk/value-added-tax-exceptions-relating-to-supplies-not-made-to-relevant-business-person-order-2010.json",
  "id": "uksi/2010/3017",
  "title": "The Value Added Tax (Exceptions Relating to Supplies not Made to Relevant Business Person) Order 2010",
  "short_title": "Value Added Tax (Exceptions Relating to Supplies not Made to Relevant Business Person) 2010",
  "long_title": "This Order, which comes into force on 1st January 2011, amends paragraph 16(2)(f) (other services provided to recipient belonging outside EC) (“paragraph 16(2)(f)”) of Part 3 (exceptions relating to supplies not made to relevant business person) of Schedule 4A (place of supply of services: special rules) (“Schedule 4A”) to the Value Added Tax Act 1994 (c.23).",
  "citation": "S.I. 2010/3017",
  "type": "uksi",
  "year": "2010",
  "number": "3017",
  "version": "current",
  "date": "2010-12-20",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-exceptions-relating-to-supplies-not-made-to-relevant-business-person-order-2010/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "extent": null,
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    },
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      "url": "https://openlegislation.uk/value-added-tax-exceptions-relating-to-supplies-not-made-to-relevant-business-person-order-2010/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-exceptions-relating-to-supplies-not-made-to-relevant-business-person-order-2010/signature",
      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-exceptions-relating-to-supplies-not-made-to-relevant-business-person-order-2010/note",
      "extent": null,
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    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2011-02-08",
      "size": 41658,
      "url": "https://openlegislation.uk/value-added-tax-exceptions-relating-to-supplies-not-made-to-relevant-business-person-order-2010/pdf/uksi_20103017_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2010/3017/pdfs/uksi_20103017_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2011-02-08",
      "size": 33217,
      "url": "https://openlegislation.uk/value-added-tax-exceptions-relating-to-supplies-not-made-to-relevant-business-person-order-2010/pdf/uksiem_20103017_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2010/3017/pdfs/uksiem_20103017_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "section/7A"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-exceptions-relating-to-supplies-not-made-to-relevant-business-person-order-2010/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-exceptions-relating-to-supplies-not-made-to-relevant-business-person-order-2010/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-exceptions-relating-to-supplies-not-made-to-relevant-business-person-order-2010/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/3017",
    "retrieved_at": "2026-10-29T02:22:11.029284+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."
}