{
  "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2014/article-1",
  "json_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2014/article-1.json",
  "legislation": "uksi/2014/1458",
  "legislation_title": "The Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2014",
  "legislation_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2014",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) This Order may be cited as the Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2014.\n(2) This Order comes into force on 1st July 2014 and has effect in relation to supplies made on or after that date.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 1 in force at 1.7.2014, see art. 1(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/1458/article/1",
    "retrieved_at": "2026-10-29T00:14:05.889497+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."
}