{
  "url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1995/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1995/article-3.json",
  "legislation": "uksi/1995/281",
  "legislation_title": "The Value Added Tax (Input Tax) (Amendment) Order 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1995",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "In article 2—\n(a) in the definition of “the Act”, for “1983” there shall be substituted “1994”;\n(b) after the definition of “the Manx Act”, there shall be inserted—\n““building materials” means any goods the supply of which would be zero-rated if supplied by a taxable person to a person to whom he is also making a supply of a description within either item 2 or item 3 of Group 5, or item 2 of Group 6, of Schedule 8 to the Act;”\n(c) in the definition of “caravan”, for “item 1 of Group 11 of Schedule 5 to the Act” there shall be substituted “item 1 of Group 9 of Schedule 8 to the Act”; and",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/281/article/3",
    "retrieved_at": "2026-10-29T13:17:11.457526+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."
}