{
  "url": "https://openlegislation.uk/value-added-tax-terminal-markets-amendment-order-1987/note",
  "json_url": "https://openlegislation.uk/value-added-tax-terminal-markets-amendment-order-1987/note.json",
  "legislation": "uksi/1987/806",
  "legislation_title": "The Value Added Tax (Terminal Markets) (Amendment) Order 1987",
  "legislation_url": "https://openlegislation.uk/value-added-tax-terminal-markets-amendment-order-1987",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order amends the Value Added Tax (Terminal Markets) Order 1973 and extends the zero-rating contained in that Order to supplies in the course of dealings on the London Platinum and Palladium Market, which is now added to the list of markets in that Order.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/806/note",
    "retrieved_at": "2026-10-29T16:27:12.534441+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."
}