{
  "url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1997/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1997/introduction.json",
  "legislation": "uksi/1997/1615",
  "legislation_title": "The Value Added Tax (Cars) (Amendment) Order 1997",
  "legislation_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 2nd July 1997\nLaid before the House of Commons 2nd July 1997\nComing into force 3rd July 1997\nThe Treasury, in exercise of the powers conferred on them by section 50A of the Value Added Tax Act 1994 and of all other powers 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/1997/1615/introduction",
    "retrieved_at": "2026-10-29T12:06:28.213972+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."
}