{
  "url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2002/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2002/introduction.json",
  "legislation": "uksi/2002/1102",
  "legislation_title": "The Value Added Tax (Buildings and Land) Order 2002",
  "legislation_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2002",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nApproved by the House of CommonsMade 17th April 2002\nLaid before the House of Commons 17th April 2002\nComing into force 1st June 2002\nThe Treasury, in exercise of the powers conferred on them by section 51(2) 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/2002/1102/introduction",
    "retrieved_at": "2026-10-29T06:59:56.389422+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."
}