{
  "url": "https://openlegislation.uk/value-added-tax-reverse-charge-amendment-order-2003/article-1",
  "json_url": "https://openlegislation.uk/value-added-tax-reverse-charge-amendment-order-2003/article-1.json",
  "legislation": "uksi/2003/863",
  "legislation_title": "The Value Added Tax (Reverse Charge) (Amendment) Order 2003",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reverse-charge-amendment-order-2003",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": "Citation and commencement",
  "text": "This Order may be cited as the Value Added Tax (Reverse Charge) (Amendment) Order 2003 and shall apply in relation to any services performed on or after 1st July 2003.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/863/article/1",
    "retrieved_at": "2026-10-29T06:27:11.224177+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."
}