{
  "url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-1988/note",
  "json_url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-1988/note.json",
  "legislation": "uksi/1988/1124",
  "legislation_title": "The Value Added Tax (Special Provisions) (Amendment) Order 1988",
  "legislation_url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-1988",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order disallows the deduction of input tax on the purchase of goods or services used or to be used for business entertainment.\nThe Order amends the Value Added Tax (Special Provisions) Order 1981 which disallows the deduction of input tax on the purchase of goods or services used or to be used for business entertainment other than that incurred in respect of overseas customers.\nThe removal of the exception in respect of overseas customers is the only change.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1124/note",
    "retrieved_at": "2026-10-29T16:04:25.748119+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."
}