{
  "url": "https://openlegislation.uk/value-added-tax-transport-order-1995",
  "json_url": "https://openlegislation.uk/value-added-tax-transport-order-1995.json",
  "id": "uksi/1995/653",
  "title": "The Value Added Tax (Transport) Order 1995",
  "short_title": "Value Added Tax (Transport) 1995",
  "long_title": "This Order varies, with effect from 1st April 1995, Group 8 of Schedule 8 to the Value Added Tax Act 1994. Its effect is to provide for zero-rating of air navigation services, as defined in the Civil Aviation Act 1982, when they are supplied in respect of aircraft which are of a description zero-rated under item 2 of that Group or to a person who receives them for the purpose of a business carried on by him and who belongs outside the United Kingdom.",
  "citation": "S.I. 1995/653",
  "type": "uksi",
  "year": "1995",
  "number": "653",
  "version": "current",
  "date": "1995-03-08",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-transport-order-1995/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
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      "url": "https://openlegislation.uk/value-added-tax-transport-order-1995/article-1",
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      "parent": null
    },
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      "path": "article/5",
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    },
    {
      "path": "signature",
      "kind": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-transport-order-1995/signature",
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    },
    {
      "path": "note",
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      "heading": "Explanatory note",
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    }
  ],
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  "pdfs": [],
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  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
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    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-transport-order-1995/changes.json",
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  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-transport-order-1995/changes/by-it.json",
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  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-transport-order-1995/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/653",
    "retrieved_at": "2026-10-29T13:13:42.261439+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."
}