{
  "url": "https://openlegislation.uk/value-added-tax-fiscal-warehousing-treatment-of-transactions-order-1996/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-fiscal-warehousing-treatment-of-transactions-order-1996/article-3.json",
  "legislation": "uksi/1996/1255",
  "legislation_title": "The Value Added Tax (Fiscal Warehousing) (Treatment of Transactions) Order 1996",
  "legislation_url": "https://openlegislation.uk/value-added-tax-fiscal-warehousing-treatment-of-transactions-order-1996",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "(1) A transaction fulfilling the description set out in paragraph (2) below shall be treated as a supply of goods and not as a supply of services.\n(2) The description referred to in paragraph (1) above is that there is a supply (which is not a retail transaction) involving the transfer of any undivided share of property in eligible goods and either—\n(a) that supply takes place while the goods in question are subject to a fiscal warehousing regime, or\n(b) the transferee causes the goods in question to be placed in a fiscal warehousing regime after receiving that supply but before the supply, if any, which next occurs involving the transfer of any property in those goods.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 3 in force at 1.6.1996, see art. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1255/article/3",
    "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."
}