{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/part-II/crossheading-acquisitions",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/part-II/crossheading-acquisitions.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "part/II/crossheading/acquisitions",
  "kind": "crossheading",
  "number": null,
  "heading": "Acquisitions",
  "text": null,
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 36A and preceding cross heading inserted (24.7.2002) by Finance Act 2002 (c.23), s. 25"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/part/II/crossheading/acquisitions",
    "retrieved_at": "2026-10-29T09:33:58.510022+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."
}