{
  "url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-1994/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-1994/introduction.json",
  "legislation": "uksi/1994/3013",
  "legislation_title": "The Value Added Tax (Buildings and Land) Order 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-1994",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nApproved by the House of CommonsMade 29th November 1994\nLaid before the House of Commons 29th November 1994\nComing into force 30th November 1994\nThe Treasury, in exercise of the powers conferred on them by section 51 of the Value Added Tax Act 1994 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": "1994 c. 23."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/3013/introduction",
    "retrieved_at": "2026-10-29T13:22:19.040339+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."
}