{
  "url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1998/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1998/introduction.json",
  "legislation": "uksi/1998/759",
  "legislation_title": "The Value Added Tax (Cars) (Amendment) Order 1998",
  "legislation_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1998",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 17th March 1998\nLaid before the House of Commons 17th March 1998\nComing into force 18th March 1998\nThe Treasury, in exercise of the powers conferred on them by section 50A(5) 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/1998/759/introduction",
    "retrieved_at": "2026-10-29T11:34:19.685155+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."
}