{
  "url": "https://openlegislation.uk/value-added-tax-international-services-order-1987",
  "json_url": "https://openlegislation.uk/value-added-tax-international-services-order-1987.json",
  "id": "uksi/1987/518",
  "title": "The Value Added Tax (International Services) Order 1987",
  "short_title": "Value Added Tax (International Services) 1987",
  "long_title": "This Order revises, with effect from 1 May 1987, Items 3 and 9 of Group 9 of Schedule 5 to the Value Added Tax Act 1983, as amended. It also deletes part of Note (4) to Items 5 and 6 of the same Group.",
  "citation": "S.I. 1987/518",
  "type": "uksi",
  "year": "1987",
  "number": "518",
  "version": "current",
  "date": "1987-03-25",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-international-services-order-1987/introduction",
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    },
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      "path": "article/1",
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      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-international-services-order-1987/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "url": "https://openlegislation.uk/value-added-tax-international-services-order-1987/article-2",
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      "url": "https://openlegislation.uk/value-added-tax-international-services-order-1987/article-5",
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    },
    {
      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-international-services-order-1987/signature",
      "extent": null,
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      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-international-services-order-1987/note",
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      "date": "2023-11-22",
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      "url": "https://openlegislation.uk/value-added-tax-international-services-order-1987/pdf/uksi_19870518_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1987/518/pdfs/uksi_19870518_en.pdf"
    }
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  "outstanding_effects": [
    {
      "type": "repealed",
      "affected_provisions": "Order",
      "affecting": "ukpga/1994/23",
      "affecting_title": "Value Added Tax Act 1994",
      "affecting_provisions": "Sch. 15"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1983/55",
      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
      "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
      "provisions": [
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        "section/48"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-international-services-order-1987/changes.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/518",
    "retrieved_at": "2026-10-29T16:29:09.490969+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."
}