{
  "url": "https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2005/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2005/introduction.json",
  "legislation": "uksi/2005/3328",
  "legislation_title": "The Value Added Tax (Betting, Gaming and Lotteries) Order 2005",
  "legislation_url": "https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2005",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nApproved by the House of CommonsMade 5th December 2005\nLaid before the House of Commons 5th December 2005\nComing into force 6th December 2005\nThe Treasury make the following Order in exercise of the powers conferred by sections 31(2) and 96(9) of the Value Added Tax Act 1994:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23. There are no relevant amendments to section 31(2) or 96(9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3328/introduction",
    "retrieved_at": "2026-10-29T04:42:07.648529+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."
}