{
  "url": "https://openlegislation.uk/value-added-tax-beverages-order-1993/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-beverages-order-1993/introduction.json",
  "legislation": "uksi/1993/2498",
  "legislation_title": "The Value Added Tax (Beverages) Order 1993",
  "legislation_url": "https://openlegislation.uk/value-added-tax-beverages-order-1993",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nApproved by the House of Commons Laid before the House of Commons\nMade 18th October 1993\nComing into force 1st December 1993\nThe Treasury, in exercise of the powers conferred on them by sections 16(4) and 48(6) of the Value Added Tax Act 1983 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": "1983 c. 55."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/2498/introduction",
    "retrieved_at": "2026-10-29T13:49:48.013705+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."
}