{
  "url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2009/crossheading-the-value-added-tax-act-1994",
  "json_url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2009/crossheading-the-value-added-tax-act-1994.json",
  "legislation": "ukdsi/2009/9780111473856",
  "legislation_title": "The Enactment of Extra-Statutory Concessions Order 2009",
  "legislation_url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2009",
  "path": "crossheading/the-value-added-tax-act-1994",
  "kind": "crossheading",
  "number": null,
  "heading": "The Value Added Tax Act 1994",
  "text": null,
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111473856/crossheading/the-value-added-tax-act-1994",
    "retrieved_at": "2026-10-30T14:57:55.459843+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."
}