{
  "url": "https://openlegislation.uk/value-added-tax-supply-of-services-order-1993/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-supply-of-services-order-1993/article-3.json",
  "legislation": "uksi/1993/1507",
  "legislation_title": "The Value Added Tax (Supply of Services) Order 1993",
  "legislation_url": "https://openlegislation.uk/value-added-tax-supply-of-services-order-1993",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "Subject to articles 6 and 7 below, where a person carrying on a business puts services which have been supplied to him to any private use or uses them, or makes them available to any person for use, for a purpose other than a purpose of the business he shall be treated for the purposes of the Act as supplying those services in the course or furtherance of the business.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1995/1668",
      "affecting_title": "The Value Added Tax (Supply of Services) (Amendment) Order 1995"
    },
    {
      "type": "am",
      "affecting": "uksi/2003/1055",
      "affecting_title": "The Value Added Tax (Supply of Services) (Amendment) Order 2003"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/1507/article/3",
    "retrieved_at": "2026-10-29T13:55:17.132063+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."
}