{
  "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992/article-6",
  "json_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992/article-6.json",
  "legislation": "uksi/1992/3121",
  "legislation_title": "The Value Added Tax (Place of Supply of Services) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992",
  "path": "article/6",
  "kind": "article",
  "number": "6",
  "heading": "Transport",
  "text": "Subject to articles 7 and 10 below, services consisting of the transportation of passengers or goods shall be treated as supplied in the country in which the transportation takes place, and only to the extent that it takes place in that country.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3121/article/6",
    "retrieved_at": "2026-10-29T14:09:35.596562+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."
}