{
  "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-2006/note",
  "json_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-2006/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order, which comes into force on 1st August 2006, amends the Value Added Tax (Place of Supply of Services) Order 1992.\nArticle 3 amends article 21(1) of that Order to clarify the place of supply of a right to services.\nA full regulatory impact assessment has not been produced for this instrument as it has no impact on the costs of businesses, charities or voluntary bodies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/1683/note",
    "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."
}