{
  "url": "https://openlegislation.uk/value-added-tax-act-1994-interest-on-taxprescribed-rate-order-1996/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994-interest-on-taxprescribed-rate-order-1996/introduction.json",
  "legislation": "uksi/1996/165",
  "legislation_title": "The Value Added Tax Act 1994 (Interest on Tax)(Prescribed Rate) Order 1996",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994-interest-on-taxprescribed-rate-order-1996",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 31st January 1996\nLaid before the House of Commons 31st January 1996\nComing into force 6th February 1996\nThe Treasury, in exercise of the powers conferred on them by section 74(6) of the Value Added Tax 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. 23."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/165/introduction",
    "retrieved_at": "2026-10-29T12:53:48.689512+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."
}