{
  "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1986/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1986/article-3.json",
  "legislation": "uksi/1986/896",
  "legislation_title": "The Value Added Tax (Treatment of Transactions) Order 1986",
  "legislation_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1986",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Treatment of Transaction",
  "text": "The following description of a transaction shall be treated as neither a supply of goods nor a supply of services:\nthe supply by a taxable person of goods the property in which passed to him as a pawnee by virtue of section 120(1)(a) of the Consumer Credit Act 1974—\n(a) where the supply is to a person who was pawnor of those goods, and\n(b) where the supply is made not later than three months from the date when the taxable person acquired the property in the goods.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1986/896/article/3",
    "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."
}