{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-1998/article-5",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-1998/article-5.json",
  "legislation": "uksi/1998/1375",
  "legislation_title": "The Value Added Tax (Reduced Rate) Order 1998",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-1998",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": null,
  "text": "In paragraph 4—\n(a) in sub-paragraph (1) after “Paragraph 1(1)(a)” there shall be inserted “(i)”;\n(b) in sub-paragraph (2) for “Paragraph 1(1)(b) and (c)” there shall be substituted “Paragraph 1(1)(a)(ii) and (iii)”; and\n(c) in sub-paragraph (3) for “Paragraph 1(1)(d)” there shall be substituted “Paragraph 1(1)(a)(iv)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/1375/article/5",
    "retrieved_at": "2026-10-29T11:28:24.776599+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."
}