# The Value Added Tax (Anti-avoidance (Heating)) Order 1996, Introduction: Introductory text


VALUE ADDED TAX
Approved by the House of CommonsMade 26th June 1996
Laid before the House of Commons 26th June 1996
Coming into force in accordance with article 1
The 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:

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Source: https://www.legislation.gov.uk/uksi/1996/1661/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-anti-avoidance-heating-order-1996/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.