{
  "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-1997/article-1",
  "json_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-1997/article-1.json",
  "legislation": "uksi/1997/1524",
  "legislation_title": "The Value Added Tax (Place of Supply of Services) (Amendment) Order 1997",
  "legislation_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-1997",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "This Order may be cited as the Value Added Tax (Place of Supply of Services) (Amendment) Order 1997 and shall apply in relation to any services performed on or after 1st July 1997.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1524/article/1",
    "retrieved_at": "2026-10-29T12:06:57.686985+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."
}