{
  "url": "https://openlegislation.uk/value-added-tax-reverse-charge-anti-avoidance-order-1997/article-5",
  "json_url": "https://openlegislation.uk/value-added-tax-reverse-charge-anti-avoidance-order-1997/article-5.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/5",
  "kind": "article",
  "number": "5",
  "heading": "Treatment of a right to relevant telecommunications services",
  "text": "(1) Subject to article 6 below, where the circumstances mentioned in article 8(3) below apply the time at which and extent to which a supply of relevant telecommunications services by virtue of a right is to be treated as made shall be determined as if the supply of relevant telecommunications services and the right were a single supply of which the supply of the right and each of those supplies constituted different parts.\n(2) Without prejudice to the generality of paragraph (1) above, the payment for a right to relevant telecommunications services or the consideration for that right, as the case may be, shall, for the purposes of article 4 above, be treated as if it were the payment or the consideration for the relevant telecommunications services supplied by virtue of the right.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1523/article/5",
    "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."
}