{
  "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1995",
  "json_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1995.json",
  "id": "uksi/1995/958",
  "title": "The Value Added Tax (Treatment of Transactions) Order 1995",
  "short_title": "Value Added Tax (Treatment of Transactions) 1995",
  "long_title": "Under Article 16.1E of Council Directive No. 77/388/EEC (OJ No. L 145, 13.6.1977, p.1) as amended by Article 1.20 of Council Directive No. 91/680/EEC (OJ No. L 376, 31.12.1991, p.1) member States may relieve from VAT certain supplies of goods and supplies of services relating to such supplies of goods, made whilst the goods are subject to certain customs arrangements.",
  "citation": "S.I. 1995/958",
  "type": "uksi",
  "year": "1995",
  "number": "958",
  "version": "current",
  "date": "1995-03-30",
  "revised": true,
  "valid_from": "2021-12-01",
  "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-order-1995/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-order-1995/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-order-1995/article-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
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      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1995/article-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
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      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1995/article-4",
      "extent": null,
      "status": null,
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    },
    {
      "path": "signature",
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1995/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-order-1995/note",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
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      ]
    }
  ],
  "changes_made_to": 12,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1995/changes.json",
  "changes_made_by": 0,
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  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1995/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/958",
    "retrieved_at": "2026-10-29T13:11:42.720521+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."
}