{
  "url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-2002/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-2002/introduction.json",
  "legislation": "uksi/2002/1502",
  "legislation_title": "The Value Added Tax (Cars) (Amendment) Order 2002",
  "legislation_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-2002",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 10th June 2002\nLaid before the House of Commons 10th June 2002\nComing into force 1st July 2002\nThe Treasury, in exercise of the powers conferred on them by section 50A(1), (5) and (8) 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(1) of the Finance Act 1995 (c. 4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1502/introduction",
    "retrieved_at": "2026-10-29T06:54:53.144151+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."
}