{
  "url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-1997",
  "json_url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-1997.json",
  "id": "uksi/1997/1616",
  "title": "The Value Added Tax (Special Provisions) (Amendment) Order 1997",
  "short_title": "Value Added Tax (Special Provisions) 1997",
  "long_title": "This Order, which comes into force on 3rd July 1997, amends the Value Added Tax (Special Provisions) Order 1995 (the “principal Order”).",
  "citation": "S.I. 1997/1616",
  "type": "uksi",
  "year": "1997",
  "number": "1616",
  "version": "current",
  "date": "1997-07-02",
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  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-1997/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-1997/article-1",
      "extent": null,
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      "parent": null
    },
    {
      "path": "article/2",
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      "url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-1997/article-2",
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    },
    {
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    },
    {
      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-1997/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-1997/note",
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    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "section/50A"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-1997/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-1997/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1616",
    "retrieved_at": "2026-10-29T12:06:26.855009+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."
}