{
  "url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2008/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2008/introduction.json",
  "legislation": "uksi/2008/1146",
  "legislation_title": "The Value Added Tax (Buildings and Land) Order 2008",
  "legislation_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2008",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nApproved by the House of CommonsMade 21st April 2008\nLaid before the House of Commons 22nd April 2008\nComing into force 1st June 2008\nThe Treasury, in exercise of the powers conferred by section 17(1) to (5) of the Finance Act 2006, make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2006 c. 25."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1146/introduction",
    "retrieved_at": "2026-10-29T03:31:41.378295+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."
}