{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2006/schedule/paragraph-3",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2006/schedule/paragraph-3.json",
  "legislation": "uksi/2006/1472",
  "legislation_title": "The Value Added Tax (Reduced Rate) Order 2006",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2006",
  "path": "schedule/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": "Supplies not included in item 1",
  "text": "Item 1 does not include—\n(a) supplies that would be exempt by virtue of Group 6 of Schedule 9 (education) if they were made by an eligible body within the meaning of that Group,\n(b) supplies of goods, unless the goods are supplied wholly or almost wholly for the purpose of conveying the advice or information, or\n(c) supplies of advice or information provided solely for the benefit of a particular individual or according to his personal circumstances.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/1472/schedule/paragraph/3",
    "retrieved_at": "2026-10-29T04:27:51.476284+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."
}