{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2000/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2000/article-2.json",
  "legislation": "uksi/2000/2954",
  "legislation_title": "The Value Added Tax (Reduced Rate) Order 2000",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2000",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "Schedule A1 (Charge at Reduced Rate) to the Value Added Tax Act 1994 shall be amended in accordance with articles 3 and 4 below.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23; Schedule A1 was inserted by section 21(3) and (6) of the Finance Act 1995 (c. 4) and was amended by S.I. 1998/1375 and Schedule 35 to the Finance Act 2000 (c. 17)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2954/article/2",
    "retrieved_at": "2026-10-29T08:11:14.435467+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."
}