{
  "url": "https://openlegislation.uk/value-added-tax-transport-order-1990/article-10",
  "json_url": "https://openlegislation.uk/value-added-tax-transport-order-1990/article-10.json",
  "legislation": "uksi/1990/752",
  "legislation_title": "The Value Added Tax (Transport) Order 1990",
  "legislation_url": "https://openlegislation.uk/value-added-tax-transport-order-1990",
  "path": "article/10",
  "kind": "article",
  "number": "10",
  "heading": null,
  "text": "After Note (2) there shall be inserted the following Note:\n“(2A) Item 3 shall not apply unless, before the supply is made, the recipient of the supply gives to the person making the supply a certificate stating:\n(a) the name and address of the recipient,\n(b) that the supply is of a description specified in item 3 of this Group.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/752/article/10",
    "retrieved_at": "2026-10-29T15:22:30.249544+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."
}