{
  "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-revocation-order-2021/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-revocation-order-2021/article-2.json",
  "legislation": "uksi/2021/1023",
  "legislation_title": "The Value Added Tax (Treatment of Transactions) (Revocation) Order 2021",
  "legislation_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-revocation-order-2021",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Citation, commencement and effect",
  "text": "(1) Where —\n(a) an employer is providing an employee with the right to use a motor car privately under a contract entered into before 21st October 2021 that does not exceed three years in duration, and\n(b) before 21st October 2021, the employer has reduced the price of the supply as a direct and sole consequence of being refunded the amount of VAT chargeable on the supply under section 41(3) of the Value Added Tax Act 1994,\narticle 3 only has effect in relation to supplies made under any subsequent contract entered into on or after 21st October 2021.\n(2) In all other cases, article 3 has effect in relation to supplies made on or after 21st October 2021.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/1023/article/2",
    "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."
}