{
  "url": "https://openlegislation.uk/finance-act-1994-section-47-appointed-day-no-2-order-1994/introduction",
  "json_url": "https://openlegislation.uk/finance-act-1994-section-47-appointed-day-no-2-order-1994/introduction.json",
  "legislation": "uksi/1994/1253",
  "legislation_title": "The Finance Act 1994, Section 47, (Appointed Day) (No. 2) Order 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994-section-47-appointed-day-no-2-order-1994",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 9th May 1994\nThe Commissioners of Customs and Excise, in the exercise of the powers conferred on them by section 47 of the Finance Act 1994, and of all other powers enabling them in that behalf, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1253/introduction",
    "retrieved_at": "2026-10-29T13:33:46.989896+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."
}