{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-no-2-order-2007/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-no-2-order-2007/article-3.json",
  "legislation": "uksi/2007/3448",
  "legislation_title": "The Value Added Tax (Reduced Rate) (No. 2) Order 2007",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reduced-rate-no-2-order-2007",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "In sub-paragraphs (2), (3)(a), (3)(b)(ii) and (3)(c) of paragraph 3 of the Notes, for “3 years” substitute “2 years”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/3448/article/3",
    "retrieved_at": "2026-10-29T03:39:58.645735+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."
}