{
  "url": "https://openlegislation.uk/value-added-tax-vehicles-designed-or-adapted-for-handicapped-persons-order-2001/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-vehicles-designed-or-adapted-for-handicapped-persons-order-2001/article-2.json",
  "legislation": "uksi/2001/754",
  "legislation_title": "The Value Added Tax (Vehicles Designed or Adapted for Handicapped Persons) Order 2001",
  "legislation_url": "https://openlegislation.uk/value-added-tax-vehicles-designed-or-adapted-for-handicapped-persons-order-2001",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "In paragraph (f) of item 2 of Group 12 (drugs, medicines, aids for the handicapped, etc) of Schedule 8 to the Value Added Tax Act 1994 (zero rating) for “5” there shall be substituted “11”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Group 12 amended by S.I. 1995/652, 1997/2744, 2000/503 and 2000/805."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/754/article/2",
    "retrieved_at": "2026-10-29T07:59:06.654200+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."
}