{
  "url": "https://openlegislation.uk/value-added-tax-land-order-1995/article-4",
  "json_url": "https://openlegislation.uk/value-added-tax-land-order-1995/article-4.json",
  "legislation": "uksi/1995/282",
  "legislation_title": "The Value Added Tax (Land) Order 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-land-order-1995",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": null,
  "text": "After Note (1) there shall be inserted—\n“(1A) A “reverse surrender” is one in which the person to whom the interest is surrendered is paid by the person by whom the interest is being surrendered to accept the surrender.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/282/article/4",
    "retrieved_at": "2026-10-29T13:17:10.627627+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."
}