{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2005/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2005/article-2.json",
  "legislation": "uksi/2005/726",
  "legislation_title": "The Value Added Tax (Reduced Rate) Order 2005",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2005",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "Group 2 of Part II of Schedule 7A to the Value Added Tax Act 1994 is amended as follows.",
  "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 1st November 2001. Group 2 of Schedule 7A was amended by the Value Added Tax (Reduced Rate) Order 2004 (S.I. 2004/777)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/726/article/2",
    "retrieved_at": "2026-10-29T05:03:37.253997+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."
}