{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-hospitality-and-tourism-coronavirus-order-2020/article-5",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-hospitality-and-tourism-coronavirus-order-2020/article-5.json",
  "legislation": "uksi/2020/728",
  "legislation_title": "The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reduced-rate-hospitality-and-tourism-coronavirus-order-2020",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Modifications of regulation 55K of the Value Added Tax Regulations 1995",
  "text": "The following modifications of regulation 55K of the Value Added Tax Regulations 1995 (flat-rate scheme for small businesses: category of business) have effect in relation to the period beginning with 15th July 2020 and ending with 30th September 2021.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in art. 5 substituted (10.6.2021) by Finance Act 2021 (c. 26), s. 92"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 1995/2518; amended by S.I. 2002/1142, 2003/1069, 2003/3220, 2007/1418, 2009/586, 2010/2240, 2010/2940, and 2017/295; there are other amending instruments but none are relevant."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 5 in force at 15.7.2020, see art. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/728/article/5",
    "retrieved_at": "2026-10-28T22:28:12.479399+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."
}