{
  "url": "https://openlegislation.uk/value-added-tax-piped-gas-metrication-order-1991",
  "json_url": "https://openlegislation.uk/value-added-tax-piped-gas-metrication-order-1991.json",
  "id": "uksi/1991/2534",
  "title": "The Value Added Tax (Piped Gas) (Metrication) Order 1991",
  "short_title": "Value Added Tax (Piped Gas) (Metrication) 1991",
  "long_title": "This Order amends the provision which zero-rates all supplies of piped gas provided at a rate of 150 therms or less per month. From 30th November 1991, the measurement will include a metric equivalent of 4397 kilowatt hours. From 31st December 1999, the unit of measurement will be confined to kilowatt hours. This change is made in order to comply with EC Council Directive 80/181, as amended by Directive 89/617, which requires Member States to replace some references in legislation to most imperial measurements by metric counterparts.",
  "citation": "S.I. 1991/2534",
  "type": "uksi",
  "year": "1991",
  "number": "2534",
  "version": "current",
  "date": "1991-11-07",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-piped-gas-metrication-order-1991/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-piped-gas-metrication-order-1991/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-piped-gas-metrication-order-1991/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-piped-gas-metrication-order-1991/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-piped-gas-metrication-order-1991/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "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": [
        "section/16",
        "section/48"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-piped-gas-metrication-order-1991/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-piped-gas-metrication-order-1991/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-piped-gas-metrication-order-1991/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2534",
    "retrieved_at": "2026-10-29T14:34:45.381409+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."
}