{
  "url": "https://openlegislation.uk/value-added-tax-international-services-and-transport-order-1992/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-international-services-and-transport-order-1992/article-3.json",
  "legislation": "uksi/1992/3223",
  "legislation_title": "The Value Added Tax (International Services and Transport) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-international-services-and-transport-order-1992",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "Group 10 (transport) of Schedule 5 to the Value Added Tax Act 1983 shall be varied in accordance with this article—\n(a) for item 5 there shall be substituted the following—\n“The transport of goods from a place within to a place outside the member States or vice versa, to the extent that those services are supplied within the United Kingdom.”;\n(b) in paragraph (b) of item 10 “11” shall be deleted;\n(c) item 11 shall be deleted;\n(d) for item 12 there shall be substituted the following—\n“The supply—\n(a) of services consisting of the handling or storage of goods at or their transport to or from a place at which they are to be exported to or have been imported from a place outside the member States or of the handling or storage of such goods in connection with such transport; or\n(b) to a person who receives the supply for the purpose of a business carried on by him and who belongs outside the United Kingdom, of services of a description specified in paragraph (a) of item 6, item 9 or paragraph (a) of item 10 of this Group.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3223/article/3",
    "retrieved_at": "2026-10-29T14:08:27.306832+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."
}