{
  "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-1998/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-1998/article-3.json",
  "legislation": "uksi/1998/763",
  "legislation_title": "The Value Added Tax (Place of Supply of Services) (Amendment) Order 1998",
  "legislation_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-1998",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "For article 17 there shall be substituted—\n“17 Where a supply of services consists of—\n(a) the letting on hire of any means of transport; or\n(b) services described in paragraph 7 or 7A of Schedule 5 to the Act,\nand those services would be treated, apart from this article, as supplied in the United Kingdom, they shall not be treated as supplied in the United Kingdom to the extent that the effective use and enjoyment of the services takes place outside the member States.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Schedule 5 was amended by the Value Added Tax (Reverse Charge) (Anti-avoidance) Order 1997 (S.I. 1997/1523)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/763/article/3",
    "retrieved_at": "2026-10-29T11:34:16.704063+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."
}