{
  "url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2009/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2009/introduction.json",
  "legislation": "uksi/2009/1966",
  "legislation_title": "The Value Added Tax (Buildings and Land) Order 2009",
  "legislation_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2009",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nApproved by the House of CommonsMade 21st July 2009\nLaid before the House of Commons 21st July 2009\nComing into force 1st August 2009\nThe Treasury, in exercise of the power conferred by section 51(2) of the Value Added Tax Act 1994, 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/2009/1966/introduction",
    "retrieved_at": "2026-10-29T03:08:14.698113+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."
}