{
  "url": "https://openlegislation.uk/value-added-tax-fiscal-warehousing-treatment-of-transactions-order-1996",
  "json_url": "https://openlegislation.uk/value-added-tax-fiscal-warehousing-treatment-of-transactions-order-1996.json",
  "id": "uksi/1996/1255",
  "title": "The Value Added Tax (Fiscal Warehousing) (Treatment of Transactions) Order 1996",
  "short_title": "Value Added Tax (Fiscal Warehousing) (Treatment of Transactions) 1996",
  "long_title": "This Order treats for the purposes of VAT certain supplies as being of goods where they would otherwise technically be supplies of services. This enables them to take advantage of the relief from VAT afforded to trade in certain commodities under a fiscal warehousing regime.",
  "citation": "S.I. 1996/1255",
  "type": "uksi",
  "year": "1996",
  "number": "1255",
  "version": "current",
  "date": "1996-05-08",
  "revised": true,
  "valid_from": "2020-12-31",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-fiscal-warehousing-treatment-of-transactions-order-1996/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-fiscal-warehousing-treatment-of-transactions-order-1996/article-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-fiscal-warehousing-treatment-of-transactions-order-1996/article-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-fiscal-warehousing-treatment-of-transactions-order-1996/article-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-fiscal-warehousing-treatment-of-transactions-order-1996/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-fiscal-warehousing-treatment-of-transactions-order-1996/note",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "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/5"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-fiscal-warehousing-treatment-of-transactions-order-1996/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-fiscal-warehousing-treatment-of-transactions-order-1996/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-fiscal-warehousing-treatment-of-transactions-order-1996/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1255",
    "retrieved_at": "2026-10-29T12:44:04.821938+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."
}