{
  "url": "https://openlegislation.uk/value-added-tax-relief-for-european-research-infrastructure-consortia-order-2012",
  "json_url": "https://openlegislation.uk/value-added-tax-relief-for-european-research-infrastructure-consortia-order-2012.json",
  "id": "uksi/2012/2907",
  "title": "The Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012",
  "short_title": "Value Added Tax (Relief for European Research Infrastructure Consortia) 2012",
  "long_title": "This Order provides VAT relief for European Research Infrastructure Consortia (“ERIC”) established under Council Regulation (EC) No 723/2009 on the Community legal framework for a European Research Infrastructure Consortium (OJ No L 206, 8.8.09, p1). The relief applies to imports, acquisitions, or supplies made on or after 1st January 2013.",
  "citation": "S.I. 2012/2907",
  "type": "uksi",
  "year": "2012",
  "number": "2907",
  "version": "current",
  "date": "2012-11-20",
  "revised": true,
  "valid_from": "2020-12-31",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-relief-for-european-research-infrastructure-consortia-order-2012/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/value-added-tax-relief-for-european-research-infrastructure-consortia-order-2012/article-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Relief from value added tax on importation or acquisition of goods",
      "url": "https://openlegislation.uk/value-added-tax-relief-for-european-research-infrastructure-consortia-order-2012/article-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Amendment of Schedule 8 to the Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-relief-for-european-research-infrastructure-consortia-order-2012/article-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-relief-for-european-research-infrastructure-consortia-order-2012/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-relief-for-european-research-infrastructure-consortia-order-2012/note",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2012-11-21",
      "size": 50526,
      "url": "https://openlegislation.uk/value-added-tax-relief-for-european-research-infrastructure-consortia-order-2012/pdf/uksi_20122907_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2012/2907/pdfs/uksi_20122907_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2012-11-21",
      "size": 27276,
      "url": "https://openlegislation.uk/value-added-tax-relief-for-european-research-infrastructure-consortia-order-2012/pdf/uksiem_20122907_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2012/2907/pdfs/uksiem_20122907_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "section/30",
        "section/36A",
        "section/37",
        "section/96"
      ]
    }
  ],
  "changes_made_to": 13,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-relief-for-european-research-infrastructure-consortia-order-2012/changes.json",
  "changes_made_by": 5,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-relief-for-european-research-infrastructure-consortia-order-2012/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-relief-for-european-research-infrastructure-consortia-order-2012/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/2907",
    "retrieved_at": "2026-10-29T01:12:49.415473+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."
}