{
  "url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1992/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1992/introduction.json",
  "legislation": "uksi/1992/627",
  "legislation_title": "The Value Added Tax (Cars) (Amendment) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 10th March 1992\nLaid before the House of Commons 10th March 1992\nComing into force 1st August 1992\nThe Treasury, in exercise of the powers conferred on them by sections 3(5), 14(10) and 18(1) of the Value Added Tax Act 1983 and 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/1992/627/introduction",
    "retrieved_at": "2026-10-29T14:26:00.593256+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."
}