{
  "url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1992/note",
  "json_url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1992/note.json",
  "legislation": "uksi/1992/3128",
  "legislation_title": "The Value Added Tax (Reverse Charge) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1992",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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.\nThis Order, in conjunction with section 7 of that Act, implements Article 21(1)(b) of EC Directive 77/388/EEC (OJ L145, 13.6.77, p.1), as amended by EC Directive 91/680/EEC (OJ L376, 31.12.91, p.1).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3128/note",
    "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."
}