{
  "url": "https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2007/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2007/introduction.json",
  "legislation": "uksi/2007/2163",
  "legislation_title": "The Value Added Tax (Betting, Gaming and Lotteries) Order 2007",
  "legislation_url": "https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "value added tax\nApproved by the House of CommonsMade 25th July 2007\nLaid before the House of Commons 25th July 2007\nComing into force 1st September 2007\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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2163/introduction",
    "retrieved_at": "2026-10-29T03:47:15.620515+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."
}