{
  "url": "https://openlegislation.uk/value-added-tax-anti-avoidance-heating-order-1996/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-anti-avoidance-heating-order-1996/introduction.json",
  "legislation": "uksi/1996/1661",
  "legislation_title": "The Value Added Tax (Anti-avoidance (Heating)) Order 1996",
  "legislation_url": "https://openlegislation.uk/value-added-tax-anti-avoidance-heating-order-1996",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nApproved by the House of CommonsMade 26th June 1996\nLaid before the House of Commons 26th June 1996\nComing into force in accordance with article 1\nThe Treasury, in exercise of the powers conferred on them by section 30(4) 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/1996/1661/introduction",
    "retrieved_at": "2026-10-29T12:40:28.891461+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."
}