{
  "url": "https://openlegislation.uk/value-added-tax-passenger-vehicles-order-2001/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-passenger-vehicles-order-2001/article-2.json",
  "legislation": "uksi/2001/753",
  "legislation_title": "The Value Added Tax (Passenger Vehicles) Order 2001",
  "legislation_url": "https://openlegislation.uk/value-added-tax-passenger-vehicles-order-2001",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "In paragraph (a) of item 4 of Group 8 (Transport) of Schedule 8 to the Value Added Tax Act 1994 (zero rating) for “12” there shall be substituted “10”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Group 8 amended by S.I. 1994/3014, 1995/653, 1995/3039 and S.I. 1999/1820."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/753/article/2",
    "retrieved_at": "2026-10-29T07:59:08.977683+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."
}