{
  "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-and-special-provisions-amendment-order-2006",
  "json_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-and-special-provisions-amendment-order-2006.json",
  "id": "uksi/2006/2187",
  "title": "The Value Added Tax (Treatment of Transactions and Special Provisions) (Amendment) Order 2006",
  "short_title": "Value Added Tax (Treatment of Transactions and Special Provisions) 2006",
  "long_title": "Article 2(3) removes from the scope of the Value Added Tax (Treatment of Transactions) Order 1995 (S.I. 1995/958) sales by auction of works of art, antiques, collections and collector’s pieces if the goods are then treated as imported, for VAT purposes, following their removal from the customs temporary importation procedure. The sales are consequently treated for those purposes as supplies of goods or services.",
  "citation": "S.I. 2006/2187",
  "type": "uksi",
  "year": "2006",
  "number": "2187",
  "version": "current",
  "date": "2006-08-09",
  "revised": false,
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-and-special-provisions-amendment-order-2006/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-and-special-provisions-amendment-order-2006/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "extent": null,
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      "parent": null
    },
    {
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      "kind": "article",
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      "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-and-special-provisions-amendment-order-2006/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-and-special-provisions-amendment-order-2006/signature",
      "extent": null,
      "status": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
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    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-12-10",
      "size": null,
      "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-and-special-provisions-amendment-order-2006/pdf/uksi_20062187_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2006/2187/pdfs/uksi_20062187_en.pdf"
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      "source_url": "https://www.legislation.gov.uk/uksi/2006/2187/pdfs/uksiem_20062187_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "section/5",
        "section/50A",
        "section/97"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-and-special-provisions-amendment-order-2006/changes.json",
  "changes_made_by": 6,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-and-special-provisions-amendment-order-2006/changes/by-it.json",
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  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-and-special-provisions-amendment-order-2006/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/2187",
    "retrieved_at": "2026-10-29T04:23:26.094726+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."
}