{
  "url": "https://openlegislation.uk/value-added-tax-tax-free-shops-order-1995",
  "json_url": "https://openlegislation.uk/value-added-tax-tax-free-shops-order-1995.json",
  "id": "uksi/1995/3041",
  "title": "The Value Added Tax (Tax Free Shops) Order 1995",
  "short_title": "Value Added Tax (Tax Free Shops) 1995",
  "long_title": "This Order, which comes into force on 1st January 1996, increases the value of goods, other than wines, spirits, perfume and toilet water and tobacco products, that can be supplied in a tax free shop at the zero rate to a traveller making a journey to a destination in another member State of the European Community from £71 to £75.",
  "citation": "S.I. 1995/3041",
  "type": "uksi",
  "year": "1995",
  "number": "3041",
  "version": "current",
  "date": "1995-11-28",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-tax-free-shops-order-1995/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-tax-free-shops-order-1995/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-tax-free-shops-order-1995/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-tax-free-shops-order-1995/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-tax-free-shops-order-1995/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Act",
      "affecting": "uksi/1999/1642",
      "affecting_title": "The Value Added Tax (Abolition of Zero-Rating for Tax-Free Shops) Order 1999",
      "affecting_provisions": "art.3"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "section/30",
        "section/96"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-tax-free-shops-order-1995/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-tax-free-shops-order-1995/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-tax-free-shops-order-1995/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/3041",
    "retrieved_at": "2026-10-29T12:57:34.176226+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."
}