{
  "url": "https://openlegislation.uk/value-added-tax-act-1994-interest-on-tax-prescribed-rate-order-1994/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994-interest-on-tax-prescribed-rate-order-1994/introduction.json",
  "legislation": "uksi/1994/2542",
  "legislation_title": "The Value Added Tax Act 1994 (Interest on Tax) (Prescribed Rate) Order 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994-interest-on-tax-prescribed-rate-order-1994",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 28th September 1994\nLaid before the House of Commons 30th September 1994\nComing into force 6th October 1994\nThe Treasury, in exercise of the power conferred on them by section 74(6) of the Value Added Tax Act 1994, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "c.23."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/2542/introduction",
    "retrieved_at": "2026-10-29T13:25:26.369547+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."
}