{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-smoking-cessation-products-order-2008/note",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-smoking-cessation-products-order-2008/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order, which comes into force on 30th June 2008, amends Schedule 7A to the Value Added Tax Act 1994.\nArticle 3 of the Order provides that the reduced rate provided for in Group 11 (smoking cessation products) shall continue to have effect in relation to supplies made on or after 1 July 2008.\nAn impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1410/note",
    "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."
}