{
  "url": "https://openlegislation.uk/value-added-tax-supply-of-services-amendment-order-2003/article-4",
  "json_url": "https://openlegislation.uk/value-added-tax-supply-of-services-amendment-order-2003/article-4.json",
  "legislation": "uksi/2003/1055",
  "legislation_title": "The Value Added Tax (Supply of Services) (Amendment) Order 2003",
  "legislation_url": "https://openlegislation.uk/value-added-tax-supply-of-services-amendment-order-2003",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": null,
  "text": "After article 3 insert—\n“3A. For the purposes of this Order, references to services supplied to a person include references to supplies of—\n“(a a major interest in land,\n(b) any building or part of a building,\n(c) any civil engineering work or part of such a work, or\n(d) any goods incorporated or to be incorporated in a building or civil engineering work (whether by being installed as fixtures or fittings or otherwise).\n3B. Where article 3 above applies in relation to supplies of goods falling within any of paragraphs (a) to (d) of article 3A above, the person shall be treated as supplying a service of making the goods available, and the other articles of this order shall apply with appropriate modifications.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/1055/article/4",
    "retrieved_at": "2026-10-29T06:26:00.466683+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."
}