{
  "url": "https://openlegislation.uk/value-added-tax-reverse-charge-anti-avoidance-order-1997/article-6",
  "json_url": "https://openlegislation.uk/value-added-tax-reverse-charge-anti-avoidance-order-1997/article-6.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/6",
  "kind": "article",
  "number": "6",
  "heading": "Rights not exercised before 1st July 1997",
  "text": "Where—\n(a) the circumstances mentioned in article 8(3) below apply;\n(b) a right to relevant telecommunications services is exercised on or after 1st July 1997;\n(c) the consideration for the right was in money; and\n(d) a payment in respect of the right was made before 1st July 1997,\nthe payment shall be deemed to have been made at the time of the exercise 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/6",
    "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."
}