{
  "url": "https://openlegislation.uk/value-added-tax-terminal-markets-amendment-order-1997",
  "json_url": "https://openlegislation.uk/value-added-tax-terminal-markets-amendment-order-1997.json",
  "id": "uksi/1997/1836",
  "title": "The Value Added Tax (Terminal Markets) (Amendment) Order 1997",
  "short_title": "Value Added Tax (Terminal Markets) 1997",
  "long_title": "This 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 Securities and Derivatives Exchange Limited (OMLX), which is now added to the list of terminal markets to which that Order applies.",
  "citation": "S.I. 1997/1836",
  "type": "uksi",
  "year": "1997",
  "number": "1836",
  "version": "current",
  "date": "1997-07-25",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-terminal-markets-amendment-order-1997/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-terminal-markets-amendment-order-1997/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "number": "2",
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      "url": "https://openlegislation.uk/value-added-tax-terminal-markets-amendment-order-1997/article-2",
      "extent": null,
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    },
    {
      "path": "signature",
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-terminal-markets-amendment-order-1997/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-terminal-markets-amendment-order-1997/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "section/50"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-terminal-markets-amendment-order-1997/changes.json",
  "changes_made_by": 1,
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  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-terminal-markets-amendment-order-1997/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1836",
    "retrieved_at": "2026-10-29T12:04:41.396193+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."
}