{
  "url": "https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2006/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2006/introduction.json",
  "legislation": "uksi/2006/2685",
  "legislation_title": "The Value Added Tax (Betting, Gaming and Lotteries) Order 2006",
  "legislation_url": "https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2006",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nApproved by the House of CommonsMade 9th October 2006\nLaid before the House of Commons 10th October 2006\nComing into force 1st November 2006\nThe Treasury make this 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/2006/2685/introduction",
    "retrieved_at": "2026-10-29T04:18:54.675877+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."
}