{
  "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022/introduction",
  "json_url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022/introduction.json",
  "legislation": "uksi/2022/1298",
  "legislation_title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 7th December 2022\nLaid before the House of Commons 9th December 2022\nComing into force in accordance with article 1(2) and (3)\nThe Treasury make this Order in exercise of the powers conferred by section 39 of the Value Added Tax Act 1994 and sections 102(2)(c) and 104(5) to (7) of the Finance Act 2009.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23. Section 39(1) was amended by paragraph 41 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (c. 22). Subsection (3)(ba) was inserted by section 77(2)(c) of the Finance Act 2009 (c. 10)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2009 c. 10. S.I. 2022/1277 appoints 6th December 2022 as the day on which section 102(2)(c) comes into force for the purposes of making an order under that provision for the purposes of value added tax."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/1298/introduction",
    "retrieved_at": "2026-10-28T21:52:22.939063+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."
}