{
  "url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1995/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1995/introduction.json",
  "legislation": "uksi/1995/1269",
  "legislation_title": "The Value Added Tax (Cars) (Amendment) Order 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1995",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 10th May 1995\nLaid before the House of Commons 10th May 1995\nComing into force 1st June 1995\nThe Treasury, in exercise of the powers conferred on them by sections 5(3) and (5), 11(4), 43(2) and 50A of the Value Added Tax Act 1994 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": "1994 c. 23; section 50A was inserted by section 24 of the Finance Act 1995 (c. 4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1269/introduction",
    "retrieved_at": "2026-10-29T13:09:29.383039+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."
}