{
  "url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2004/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2004/introduction.json",
  "legislation": "uksi/2004/778",
  "legislation_title": "The Value Added Tax (Buildings and Land) Order 2004",
  "legislation_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2004",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nApproved by the House of CommonsMade 17th March 2004\nLaid before the House of Commons 17th March 2004\nComing into force 18th March 2004\nThe Treasury, in exercise of the powers conferred upon them by section 51(2) of the Value Added Tax Act 1994 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/2004/778/introduction",
    "retrieved_at": "2026-10-29T05:29:16.974272+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."
}