{
  "url": "https://openlegislation.uk/value-added-tax-acquisitions-relief-order-2002/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-acquisitions-relief-order-2002/introduction.json",
  "legislation": "uksi/2002/1935",
  "legislation_title": "The Value Added Tax (Acquisitions) Relief Order 2002",
  "legislation_url": "https://openlegislation.uk/value-added-tax-acquisitions-relief-order-2002",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 25th July 2002\nLaid before the House of Commons 25th July 2002\nComing into force 15th August 2002\nThe Treasury, in exercise of the powers conferred on them by section 36A of the Value Added Tax Act 1994, and of all other powers enabling them in that behalf, hereby make the following Order:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23; section 36A was inserted by section 25 of the Finance Act 2002 (c. 23)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1935/introduction",
    "retrieved_at": "2026-10-29T06:51:53.206340+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."
}