{
  "url": "https://openlegislation.uk/value-added-tax-administration-collection-and-enforcement-order-2007/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-administration-collection-and-enforcement-order-2007/introduction.json",
  "legislation": "uksi/2007/1421",
  "legislation_title": "The Value Added Tax (Administration, Collection and Enforcement) Order 2007",
  "legislation_url": "https://openlegislation.uk/value-added-tax-administration-collection-and-enforcement-order-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nApproved by the House of CommonsMade 10th May 2007\nLaid before the House of Commons 10th May 2007\nComing into force 1st June 2007\nThe Treasury make the following Order in exercise of the powers conferred by section 55A(13) of the Value Added Tax Act 1994:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c.23: section 55A was inserted by section 19(1) of the Finance Act 2006 (c.25)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/1421/introduction",
    "retrieved_at": "2026-10-29T03:52:30.411080+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."
}