{
  "url": "https://openlegislation.uk/value-added-tax-act-1994-interest-on-tax-prescribed-rate-order-1995/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994-interest-on-tax-prescribed-rate-order-1995/introduction.json",
  "legislation": "uksi/1995/521",
  "legislation_title": "The Value Added Tax Act 1994 (Interest on Tax) (Prescribed Rate) Order 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994-interest-on-tax-prescribed-rate-order-1995",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 1st March 1995\nLaid before the House of Commons 2nd March 1995\nComing into force 6th March 1995\nThe Treasury, in exercise of the power conferred on them by section 74(6) of the Value Added Tax Act 1994 (a), hereby making the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/521/introduction",
    "retrieved_at": "2026-10-29T13:15:09.875264+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."
}