{
  "url": "https://openlegislation.uk/value-added-tax-business-gifts-of-small-value-order-2001/article-1",
  "json_url": "https://openlegislation.uk/value-added-tax-business-gifts-of-small-value-order-2001/article-1.json",
  "legislation": "uksi/2001/735",
  "legislation_title": "The Value Added Tax (Business Gifts of Small Value) Order 2001",
  "legislation_url": "https://openlegislation.uk/value-added-tax-business-gifts-of-small-value-order-2001",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "This Order may be cited as the Value Added Tax (Business Gifts of Small Value) Order 2001 and shall come into force on 8th March 2001 and shall apply in relation to gifts made on or after that date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/735/article/1",
    "retrieved_at": "2026-10-29T07:59:22.042159+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."
}