{
  "url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-2004/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-2004/article-3.json",
  "legislation": "uksi/2004/779",
  "legislation_title": "The Value Added Tax (Special Provisions) (Amendment) Order 2004",
  "legislation_url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-2004",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "In article 5(2) for the words “the transferee has made an election in relation to the land concerned which has effect on the relevant date and has given any written notification of that election required by paragraph 3(6) of Schedule 10 to the Act, no later than the relevant date” substitute “the conditions contained in paragraph (2A) below are satisfied”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Article 2(1) of S.I. 1995/1268 provides that references to “the Act” are references to the Value Added Tax Act 1994."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/779/article/3",
    "retrieved_at": "2026-10-29T05:29:15.774195+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."
}