{
  "url": "https://openlegislation.uk/value-added-tax-input-tax-specified-supplies-order-1999/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-input-tax-specified-supplies-order-1999/article-2.json",
  "legislation": "uksi/1999/3121",
  "legislation_title": "The Value Added Tax (Input Tax) (Specified Supplies) Order 1999",
  "legislation_url": "https://openlegislation.uk/value-added-tax-input-tax-specified-supplies-order-1999",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "The supplies described in articles 3 , 3A and 4 below are hereby specified for the purposes of section 26(2)(c) of the Value Added Tax Act 1994.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in art. 2 inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Input Tax) (Specified Supplies) (Amendment) Order 2018 (S.I. 2018/1328), arts. 1(1), 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/3121/article/2",
    "retrieved_at": "2026-10-29T09:34:51.081582+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."
}