{
  "url": "https://openlegislation.uk/value-added-tax-terminal-markets-amendment-order-1981/note",
  "json_url": "https://openlegislation.uk/value-added-tax-terminal-markets-amendment-order-1981/note.json",
  "legislation": "uksi/1981/338",
  "legislation_title": "The Value Added Tax (Terminal Markets) (Amendment) Order 1981",
  "legislation_url": "https://openlegislation.uk/value-added-tax-terminal-markets-amendment-order-1981",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "This Order amends the Value Added Tax (Terminal Markets) Order 1973. It extends the zero-rating contained in that Order to supplies in the course of dealings on the International Petroleum Exchange of London and on the London Potato Futures Market.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1981/338/note",
    "retrieved_at": "2026-10-29T18:42:46.691214+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."
}