{
  "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1995/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1995/article-3.json",
  "legislation": "uksi/1995/958",
  "legislation_title": "The Value Added Tax (Treatment of Transactions) Order 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1995",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "(1) Subject to paragraph (3) below, the transfer of ownership in—\n(a) second-hand goods imported into the United Kingdom with a view to their sale by auction;\n(b) works of art imported into the United Kingdom for the purposes of exhibition, with a view to possible sale,\nat a time when the second-hand goods or works of art, as the case may be, are still subject to arrangements for temporary admission with full customs duty relief ..., shall be treated as neither a supply of goods nor a supply of services.\n(2) Subject to paragraph (3) and article 4 below, the provision of any services relating to a transfer of ownership falling within paragraph (1)(a) or (b) above shall be treated as neither a supply of goods nor a supply of services.\n(3) Paragraphs (1) and (2) above shall not apply in relation to any transfer of ownership in second-hand goods which is effected otherwise than by sale by auction.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in art. 3(1)(a) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 10(2)(a); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in art. 3(1)(b) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 10(2)(a); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in art. 3(1) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 28 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in art. 3(1) omitted (1.9.2006) by virtue of The Value Added Tax (Treatment of Transactions and Special Provisions) (Amendment) Order 2006 (S.I. 2006/2187), arts. 1, 2(1)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in art. 3(2) inserted (1.9.2006) by The Value Added Tax (Treatment of Transactions and Special Provisions) (Amendment) Order 2006 (S.I. 2006/2187), arts. 1, 2(2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 3 in force at 1.5.1995, see art. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/958/article/3",
    "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."
}