{
  "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1986",
  "json_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1986.json",
  "id": "uksi/1986/896",
  "title": "The Value Added Tax (Treatment of Transactions) Order 1986",
  "short_title": "Value Added Tax (Treatment of Transactions) 1986",
  "long_title": "This Order removes from the scope of value added tax disposals by pawn-brokers of goods to the pawnor within three months of the property in the goods passing to the pawnbroker under section 120(1)(a) of the Consumer Credit Act 1974. Any such disposals would otherwise be a supply of goods and would be chargeable with tax under section 2(1) of the Value Added Tax Act 1983.",
  "citation": "S.I. 1986/896",
  "type": "uksi",
  "year": "1986",
  "number": "896",
  "version": "current",
  "date": "1986-05-22",
  "revised": false,
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  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1986/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1986/article-1",
      "extent": null,
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      "parent": null
    },
    {
      "path": "article/2",
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      "heading": "Interpretation",
      "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1986/article-2",
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      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Treatment of Transaction",
      "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1986/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1986/signature",
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      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1986/note",
      "extent": null,
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    }
  ],
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  "pdfs": [
    {
      "title": "Printed copy",
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      "language": null,
      "date": "1986-06-03",
      "size": null,
      "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1986/pdf/uksi_19860896_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1986/896/pdfs/uksi_19860896_en.pdf"
    }
  ],
  "outstanding_effects": [],
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  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1986/changes.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1986/896",
    "retrieved_at": "2026-10-29T16:47:37.382615+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."
}