{
  "url": "https://openlegislation.uk/value-added-tax-reverse-charge-anti-avoidance-order-1997/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-reverse-charge-anti-avoidance-order-1997/article-2.json",
  "legislation": "uksi/1997/1523",
  "legislation_title": "The Value Added Tax (Reverse Charge) (Anti-avoidance) Order 1997",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reverse-charge-anti-avoidance-order-1997",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Interpretation",
  "text": "In this Order—\n“the Act” means the Value Added Tax Act 1994;\n“the Regulations” means the Value Added Tax Regulations 1995;\n“relevant telecommunications services” means services within the description which by virtue of this Order is inserted as paragraph 7A of Schedule 5 to the Act;\n“relevant period” means such part of a period over which relevant telecommunications services are performed as falls after 30th June 1997;\n“a supply of relevant telecommunications services by virtue of a right” means a supply of relevant telecommunications services performed on or after 1st July 1997 which is made by virtue of the exercise of a right which had been granted before 1st July 1997.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1995/2518; to which there are amendments not relevant to this Order."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1523/article/2",
    "retrieved_at": "2026-10-29T12:06:58.534999+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."
}