{
  "url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2022/article-8",
  "json_url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2022/article-8.json",
  "legislation": "uksi/2022/361",
  "legislation_title": "The Value Added Tax (Installation of Energy-Saving Materials) Order 2022",
  "legislation_url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2022",
  "path": "article/8",
  "kind": "article",
  "number": "8",
  "heading": "Installation of energy-saving materials: England and Wales and Scotland from 1 April 2027",
  "text": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Art. 8 omitted (1.5.2023) by virtue of The Value Added Tax (Installation of Energy-Saving Materials) Order 2023 (S.I. 2023/376), arts. 1, 5"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/361/article/8",
    "retrieved_at": "2026-10-28T22:01:54.199794+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."
}