{
  "url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1993/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1993/introduction.json",
  "legislation": "uksi/1993/2951",
  "legislation_title": "The Value Added Tax (Cars) (Amendment) Order 1993",
  "legislation_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1993",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 30th November 1993\nLaid before the House of Commons 30th November 1993\nComing into force 1st January 1994\nThe Treasury, in exercise of the powers conferred on them by sections 3(5),18(1), 18(2), 18(3), 18(4), 18(5) and 18(6) of the Vaue 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; section 3(5) was amended by paragraph 4(2) ofSchedule 3 to the Finance (No. 2) Act 1992 (c. 48); sub-sections (3) and (4)of section 18 were amended by paragraphs 19(1) and (2) of that Schedule."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/2951/introduction",
    "retrieved_at": "2026-10-29T13:46:09.942545+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."
}