{
  "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-revocation-order-2021",
  "json_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-revocation-order-2021.json",
  "id": "uksi/2021/1023",
  "title": "The Value Added Tax (Treatment of Transactions) (Revocation) Order 2021",
  "short_title": "Value Added Tax (Treatment of Transactions) 2021",
  "long_title": "This Order revokes the Value Added Tax (Treatment of Transactions) Order 1992 (S.I. 1992/630; “the 1992 Order”). The 1992 Order provided for the treatment of salary sacrifice transactions in respect of employee vehicles made available for private use as neither supplies of goods nor supplies of services.",
  "citation": "S.I. 2021/1023",
  "type": "uksi",
  "year": "2021",
  "number": "1023",
  "version": "current",
  "date": "2021-09-09",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-revocation-order-2021/introduction",
      "extent": null,
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      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
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      "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-revocation-order-2021/article-1",
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    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Revocation of the Value Added Tax (Treatment of Transactions) Order 1992",
      "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-revocation-order-2021/article-3",
      "extent": null,
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    },
    {
      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-revocation-order-2021/signature",
      "extent": null,
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    },
    {
      "path": "note",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-revocation-order-2021/note",
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    }
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      "date": "2021-09-10",
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      "source_url": "https://www.legislation.gov.uk/uksi/2021/1023/pdfs/uksi_20211023_en.pdf"
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  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "section/5"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-revocation-order-2021/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-revocation-order-2021/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/1023",
    "retrieved_at": "2026-10-28T22:09:11.046842+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."
}