{
  "url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1993/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1993/article-3.json",
  "legislation": "uksi/1993/2328",
  "legislation_title": "The Value Added Tax (Reverse Charge) Order 1993",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1993",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "For paragraph 8 of Schedule 3 to the Act there shall be substituted the following—\n“8 Any services not of a description specified in paragraphs 1 to 7 above when supplied to a recipient who is registered under this Act.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 8 of Schedule 3 was added by S.I. 1992/3128."
    }
  ],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affecting": "wsi/2012/1262",
      "affecting_title": "The Velindre National Health Service Trust (Establishment) (Amendment) Order 2012"
    },
    {
      "type": "inserted",
      "affecting": "wsi/2012/1262",
      "affecting_title": "The Velindre National Health Service Trust (Establishment) (Amendment) Order 2012"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/2328/article/3",
    "retrieved_at": "2026-10-29T13:50:26.260680+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."
}