{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-smoking-cessation-products-order-2008/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-smoking-cessation-products-order-2008/article-3.json",
  "legislation": "uksi/2008/1410",
  "legislation_title": "The Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reduced-rate-smoking-cessation-products-order-2008",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "The reduced rate provided for in Group 11 (smoking cessation products) shall have effect in relation to supplies made on or after 1st July 2008.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Group 11 was inserted by S.I. 2007/1601 which made other amendments that are not relevant to this Order."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1410/article/3",
    "retrieved_at": "2026-10-29T03:30:32.112048+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."
}