{
  "url": "https://openlegislation.uk/value-added-tax-input-tax-person-supplied-order-2005/note",
  "json_url": "https://openlegislation.uk/value-added-tax-input-tax-person-supplied-order-2005/note.json",
  "legislation": "uksi/2005/3291",
  "legislation_title": "The Value Added Tax (Input Tax) (Person Supplied) Order 2005",
  "legislation_url": "https://openlegislation.uk/value-added-tax-input-tax-person-supplied-order-2005",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order, which comes into force on 1st January 2006, revokes the Value Added Tax (Input Tax) (Person Supplied) Order 1991.\nA full regulatory impact assessment has not been produced for this instrument as it has no impact on the costs of businesses, charities or voluntary bodies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3291/note",
    "retrieved_at": "2026-10-29T04:44:39.130613+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."
}