{
  "url": "https://openlegislation.uk/finance-act-1985-serious-misdeclaration-and-interest-on-tax-appointed-days-order-1989/introduction",
  "json_url": "https://openlegislation.uk/finance-act-1985-serious-misdeclaration-and-interest-on-tax-appointed-days-order-1989/introduction.json",
  "legislation": "uksi/1989/2270",
  "legislation_title": "The Finance Act 1985 (Serious Misdeclaration and Interest on Tax) (Appointed Days) Order 1989",
  "legislation_url": "https://openlegislation.uk/finance-act-1985-serious-misdeclaration-and-interest-on-tax-appointed-days-order-1989",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 4th December 1989\nThe Treasury, in exercise of the powers conferred on them by sections 14(8) and 18(10) of the Finance Act 1985, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1985 c. 54; section 14 was amended by sectios 16 and 148 of, and Part III of Schedule 14 to, the Finance Act 1988 (c. 39), sectio 18 was amended by sections 14 and 18 of, and Part III of Schedule 14 to, the Finance Act 1988."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/2270/introduction",
    "retrieved_at": "2026-10-29T15:33:40.828227+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."
}