{
  "url": "https://openlegislation.uk/value-added-tax-special-provisions-order-1995/article-7",
  "json_url": "https://openlegislation.uk/value-added-tax-special-provisions-order-1995/article-7.json",
  "legislation": "uksi/1995/1268",
  "legislation_title": "The Value Added Tax (Special Provisions) Order 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-special-provisions-order-1995",
  "path": "article/7",
  "kind": "article",
  "number": "7",
  "heading": null,
  "text": "The following description of transaction shall not be treated as the acquisition of goods in Northern Ireland from a member State– the removal of goods to Northern Ireland in pursuance of a supply to a taxable person, made by a person in a member State, where VAT on that supply is to be accounted for and paid in a member State by reference to the profit margin on the supply by virtue of the law of that member State corresponding to section 50A of the Act and any Orders made thereunder.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in art. 7 inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 30(3)(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in art. 7 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 30(2) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in art. 7 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 30(3)(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 7 in force at 1.6.1995, see art. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1268/article/7",
    "retrieved_at": "2026-10-29T13:09:29.990479+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."
}