{
  "url": "https://openlegislation.uk/value-added-tax-business-gifts-of-small-value-order-2001/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-business-gifts-of-small-value-order-2001/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 7th March 2001\nLaid before the House of Commons 7th March 2001\nComing into force 8th March 2001\nThe Treasury, in exercise of the powers conferred on them by paragraph 5(7) of Schedule 4 to the Value Added Tax Act 1994, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23; paragraph 5(7) was added by section 33(2) of the Finance Act 1996 (c. 8)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/735/introduction",
    "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."
}