{
  "url": "https://openlegislation.uk/value-added-tax-training-order-1988",
  "json_url": "https://openlegislation.uk/value-added-tax-training-order-1988.json",
  "id": "uksi/1988/1282",
  "title": "The Value Added Tax (Training) Order 1988",
  "short_title": "Value Added Tax (Training) 1988",
  "long_title": "This Order exempts from VAT supplies of training or retraining, and goods or services essential thereto, provided under schemes arranged by the Training Commission and the Department of Economic Development for Northern Ireland and paid for by those bodies.",
  "citation": "S.I. 1988/1282",
  "type": "uksi",
  "year": "1988",
  "number": "1282",
  "version": "current",
  "date": "1988-07-25",
  "revised": false,
  "valid_from": null,
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  "unapplied_effects": 1,
  "provisions": [
    {
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      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-training-order-1988/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
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      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-training-order-1988/article-1",
      "extent": null,
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      "parent": null
    },
    {
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      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-training-order-1988/article-2",
      "extent": null,
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      "parent": null
    },
    {
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      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-training-order-1988/signature",
      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-training-order-1988/note",
      "extent": null,
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    }
  ],
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      "date": "2023-11-22",
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      "url": "https://openlegislation.uk/value-added-tax-training-order-1988/pdf/uksi_19881282_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1988/1282/pdfs/uksi_19881282_en.pdf"
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  ],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affected_provisions": "Order",
      "affecting": "ukpga/1994/23",
      "affecting_title": "Value Added Tax Act 1994",
      "affecting_provisions": "Sch. 15"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1983/55",
      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
      "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
      "provisions": [
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  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-training-order-1988/changes.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1282",
    "retrieved_at": "2026-10-29T16:02:54.734828+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."
}