{
  "url": "https://openlegislation.uk/value-added-tax-transport-order-1994/note",
  "json_url": "https://openlegislation.uk/value-added-tax-transport-order-1994/note.json",
  "legislation": "uksi/1994/3014",
  "legislation_title": "The Value Added Tax (Transport) Order 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-transport-order-1994",
  "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 April 1995, item 4 of Group 8 of Schedule 8 to the Value Added Tax Act 1994.\nArticle 3 of the Order inserts new Notes (4A), (4B) and (4C) to that Group the effect of which is to exclude from zero-rating, certain passenger transport supplied in connection with or as part of leisure activities described in the Order, or in connection with car parking at airports.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/3014/note",
    "retrieved_at": "2026-10-29T13:22:18.258218+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."
}