{
  "url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-1997/note",
  "json_url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-1997/note.json",
  "legislation": "uksi/1997/1616",
  "legislation_title": "The Value Added Tax (Special Provisions) (Amendment) Order 1997",
  "legislation_url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-1997",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order, which comes into force on 3rd July 1997, amends the Value Added Tax (Special Provisions) Order 1995 (the “principal Order”).\nArticle 1 deals with commencement.\nArticle 3 amends article 12(3)(a) of the principal Order to exclude from eligibility for the margin scheme, goods obtained through the transfer of a business or part of a business as a going concern, unless those goods were previously eligible for margin scheme treatment by a transferor otherwise than by his having obtained them as part of a transfer of a going concern.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1616/note",
    "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."
}