{
  "url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2011/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2011/introduction.json",
  "legislation": "uksi/2011/86",
  "legislation_title": "The Value Added Tax (Buildings and Land) Order 2011",
  "legislation_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-2011",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nApproved by the House of CommonsMade 17th January 2011\nLaid before the House of Commons 18th January 2011\nComing into force 1st March 2011\nThe Treasury make the following Order in exercise of the powers 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/2011/86/introduction",
    "retrieved_at": "2026-10-29T02:20:04.116127+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."
}