{
  "url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2010/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2010/introduction.json",
  "legislation": "uksi/2010/485",
  "legislation_title": "The Value Added Tax (Buildings and Land) Order 2010",
  "legislation_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2010",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nApproved by the House of CommonsMade 1st March 2010\nLaid before the House of Commons 1st March 2010\nComing into force 1st April 2010\nThe Treasury make the following Order in exercise of the power conferred by section 51(2) of the Value Added Tax Act 1994:",
  "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/2010/485/introduction",
    "retrieved_at": "2026-10-29T02:51:14.376277+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."
}