{
  "url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-no-2-order-1999/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-no-2-order-1999/article-3.json",
  "legislation": "uksi/1999/3118",
  "legislation_title": "The Value Added Tax (Input Tax) (Amendment) (No. 2) Order 1999",
  "legislation_url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-no-2-order-1999",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "In article 2:\n(a) for the definition of “collectors' items” there shall be substituted–\n““collectors' items” means any collection or collector’s piece falling within section 21(5) of the Act but excluding investment gold coins within the meaning of Note 1(b) and (c) to Group 15 of Schedule 9 to the Act;”\n(b) for the definition of “works of art” there shall be substituted–\n““work of art” has the same meaning as in section 21 of the Act.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Group 15 was inserted by S.I. 1999/3116."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/3118/article/3",
    "retrieved_at": "2026-10-29T09:34:53.466198+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."
}