{
  "url": "https://openlegislation.uk/value-added-tax-transport-order-1990/article-6",
  "json_url": "https://openlegislation.uk/value-added-tax-transport-order-1990/article-6.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/6",
  "kind": "article",
  "number": "6",
  "heading": null,
  "text": "In item 6—\n(a) in paragraph (a) for the words “or customs and excise airport” there shall be substituted the words “, customs and excise airport or outside the United Kingdom”;\n(b) in paragraph (b) after the word “handling” there shall be added the words “or storage”.",
  "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/6",
    "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."
}