{
  "url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-no-3-order-1995/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-no-3-order-1995/article-3.json",
  "legislation": "uksi/1995/1666",
  "legislation_title": "The Value Added Tax (Input Tax) (Amendment) (No. 3) Order 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-no-3-order-1995",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "In article 4(3) after sub-paragraph (a) there shall be inserted—\n“(aa) a supply which, for the purposes of the charge to VAT, was treated as if it were for a consideration calculated in accordance with article 7(4) below;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Article 4 was substituted by S.I. 1995/1267."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1666/article/3",
    "retrieved_at": "2026-10-29T13:06:46.277828+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."
}