{
  "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-no2-order-1992",
  "json_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-no2-order-1992.json",
  "id": "uksi/1992/3132",
  "title": "The Value Added Tax (Treatment of Transactions) (No.2) Order 1992",
  "short_title": "Value Added Tax (Treatment of Transactions) 1992",
  "long_title": "This Order treats the supply to a Central Bank of gold (including gold coins) by a supplier in another member State as not giving rise to an acquisition of goods from another member State. Consequently, tax does not become chargeable on the receipt of such gold by the Central Bank concerned.",
  "citation": "S.I. 1992/3132",
  "type": "uksi",
  "year": "1992",
  "number": "3132",
  "version": "current",
  "date": "1992-12-09",
  "revised": true,
  "valid_from": "2020-12-31",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-no2-order-1992/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-no2-order-1992/article-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-no2-order-1992/article-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-no2-order-1992/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-no2-order-1992/note",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1983/55",
      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
      "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
      "provisions": [
        "section/8A"
      ]
    }
  ],
  "changes_made_to": 2,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-no2-order-1992/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-no2-order-1992/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-no2-order-1992/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3132",
    "retrieved_at": "2026-10-29T14:09:27.180129+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."
}