{
  "url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1995/article-7",
  "json_url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1995/article-7.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/7",
  "kind": "article",
  "number": "7",
  "heading": null,
  "text": "In article 7—\n(a) in paragraph (1), for “14” there shall be substituted “25”;\n(b) in paragraph (2)(d)(i), for “paragraph 5A of Schedule 2 to the Act” there shall be substituted “paragraph 6 of Schedule 4 to the Act”;\n(c) in paragraph (2)(d)(ii), for “16(7)” there shall be substituted “30(8)”;\n(d) in paragraph (2)(f), for “item 12 of Group 14 of Schedule 5” there shall be substituted “item 14 of Group 12 of Schedule 8”;\n(e) in paragraph (4), for “14(10)” there shall be substituted “25(7)”; and\n(f) in paragraph (5)(b), for “3(5)” there shall be substituted “5(5)”.",
  "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/7",
    "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."
}