{
  "url": "https://openlegislation.uk/value-added-tax-transport-order-1995/note",
  "json_url": "https://openlegislation.uk/value-added-tax-transport-order-1995/note.json",
  "legislation": "uksi/1995/653",
  "legislation_title": "The Value Added Tax (Transport) Order 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-transport-order-1995",
  "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, 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/653/note",
    "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."
}