{
  "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-2006/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-2006/article-3.json",
  "legislation": "uksi/2006/1683",
  "legislation_title": "The Value Added Tax (Place of Supply of Services) (Amendment) Order 2006",
  "legislation_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-2006",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "In article 21(1), for “the place of supply of the services to which the right relates” substitute “the place in which the supply of the services to which the right relates would be treated as made if made by the supplier of the right to the recipient of the right”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/1683/article/3",
    "retrieved_at": "2026-10-29T04:26:51.508067+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."
}