{
  "url": "https://openlegislation.uk/value-added-tax-fiscal-warehousing-treatment-of-transactions-order-1996/note",
  "json_url": "https://openlegislation.uk/value-added-tax-fiscal-warehousing-treatment-of-transactions-order-1996/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1255/note",
    "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."
}