{
  "url": "https://openlegislation.uk/value-added-tax-transport-order-1992/note",
  "json_url": "https://openlegislation.uk/value-added-tax-transport-order-1992/note.json",
  "legislation": "uksi/1992/3126",
  "legislation_title": "The Value Added Tax (Transport) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-transport-order-1992",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order varies, with effect from 1st January 1993, Group 10 of Schedule 5 to the Value Added Tax Act 1983. It implements Article 28cC of Council Directive 77/388/EEC (OJ L145, 13.6.77, p.1), as amended by Council Directive 91/680/EEC (OJ L376, 31.12.91, p.1).\nArticle 2(a) of the Order introduces a new item 14 to Group 10 which zero-rates the transport of goods to or from the Azores or Madeira or between these places and certain services related to such transport. Article 2(b) adds a new Note (7) to Group 10 which defines terms used in the new item 14.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3126/note",
    "retrieved_at": "2026-10-29T14:09:31.803970+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."
}