{
  "url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-2001/note",
  "json_url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-2001/note.json",
  "legislation": "uksi/2001/3753",
  "legislation_title": "The Value Added Tax (Special Provisions) (Amendment) Order 2001",
  "legislation_url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-2001",
  "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 2nd January 2002 amends the Value Added Tax (Special Provisions) Order 1995 (S.I. 1995/1268) (the “principal Order”).\nArticle 1 deals with commencement.\nArticle 3 amends article 12(7)(a) of the principal Order to provide that, for the purpose of calculating the price at which goods were obtained, only the commission charged to the vendor under the contract for the sale of the goods may be deducted from the successful bid.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3753/note",
    "retrieved_at": "2026-10-29T07:21:43.890474+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."
}