{
  "url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1990/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1990/introduction.json",
  "legislation": "uksi/1990/315",
  "legislation_title": "The Value Added Tax (Cars) (Amendment) Order 1990",
  "legislation_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1990",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 20th February 1990\nLaid before the House of Commons 26th February 1990\nComing into force 19th March 1990\nThe Treasury, in exercise of the powers conferred on them by sections 18 and 45(1) of the Value Added Tax Act 1983and of all other powers enabling them in that behalf, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1983 c. 55"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/315/introduction",
    "retrieved_at": "2026-10-29T15:27:24.874469+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."
}