{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2002/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2002/article-2.json",
  "legislation": "uksi/2002/1100",
  "legislation_title": "The Value Added Tax (Reduced Rate) Order 2002",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2002",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "Schedule 7A to the Value Added Tax Act 1994 is amended in accordance with the following provisions of this Order.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Schedule 7A was inserted by section 99(5) of, and Schedule 31 to, the Finance Act 2001. Schedule 7A applies in place of Schedule A1 in relation to supplies made, and acquisitions and importations taking place, on or after 1 November 2001."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1100/article/2",
    "retrieved_at": "2026-10-29T06:59:57.872767+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."
}