{
  "url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-1999/note",
  "json_url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-1999/note.json",
  "legislation": "uksi/1999/2831",
  "legislation_title": "The Value Added Tax (Special Provisions) (Amendment) Order 1999",
  "legislation_url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-1999",
  "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 1st December 1999 amends the Value Added Tax (Special Provisions) Order 1995 (S.I. 1995/1268).\nArticle 3 of the Order amends article 2 of the Value Added Tax (Special Provisions) Order to remove London-type taxis and twelve seater vehicles that do not meet road safety regulations from the exceptions to the definition of “motor car”. It adds to the exceptions to the definition vehicles that have a payload of one tonne or more.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/2831/note",
    "retrieved_at": "2026-10-29T09:43:41.912073+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."
}