{
  "url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1992",
  "json_url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1992.json",
  "id": "uksi/1992/3128",
  "title": "The Value Added Tax (Reverse Charge) Order 1992",
  "short_title": "Value Added Tax (Reverse Charge) 1992",
  "long_title": "This Order varies, with effect from 1st January 1993, Schedule 3 to the Value Added Tax Act 1983. It adds a new paragraph 8 to that Schedule which describes services which are treated as supplied in the United Kingdom by virtue of the recipient’s having made use of his registration number in order to account for the tax chargeable in the United Kingdom.",
  "citation": "S.I. 1992/3128",
  "type": "uksi",
  "year": "1992",
  "number": "3128",
  "version": "current",
  "date": "1992-12-09",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1992/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1992/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1992/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1992/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1992/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Instrument",
      "affecting": "uksi/1993/2328",
      "affecting_title": "The Value Added Tax (Reverse Charge) Order 1993",
      "affecting_provisions": "art.5"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1983/55",
      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
      "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
      "provisions": []
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1992/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1992/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1992/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3128",
    "retrieved_at": "2026-10-29T14:09:30.111916+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."
}