{
  "url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1995/article-6",
  "json_url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1995/article-6.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/6",
  "kind": "article",
  "number": "6",
  "heading": null,
  "text": "For article 6, there shall be substituted—\n“6 Where a taxable person constructing, or effecting any works to a building, in either case for the purpose of making a grant of a major interest in it or any part of it or its site which is of a description in Schedule 8 to the Act, incorporates goods other than building materials in any part of the building or its site, input tax on the supply, acquisition or importation of the goods shall be excluded from credit under section 25 of the Act.”.",
  "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/6",
    "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."
}