{
  "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-order-2010/article-8",
  "json_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-order-2010/article-8.json",
  "legislation": "uksi/2010/2239",
  "legislation_title": "The Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010",
  "legislation_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-order-2010",
  "path": "article/8",
  "kind": "article",
  "number": "8",
  "heading": "Excepted supplies",
  "text": "Article 7(a) does not apply to a supply of specified goods where—\n(a) the supply is particularised on the same VAT invoice as a supply, or supplies, of other specified goods, and\n(b) the total value of the supplies equals or exceeds £5000.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 8 in force at 1.11.2010, see art. 1(2)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "“VAT invoice” is defined in section 6(15) of the Value Added Tax Act 1994 (c. 23)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2239/article/8",
    "retrieved_at": "2026-10-29T02:31:32.760911+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."
}