{
  "url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-2006/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-2006/introduction.json",
  "legislation": "uksi/2006/874",
  "legislation_title": "The Value Added Tax (Cars) (Amendment) Order 2006",
  "legislation_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-2006",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 22nd March 2006\nLaid before the House of Commons 22nd March 2006\nComing into force 13th April 2006\nThe Treasury make the following Order in exercise of the powers conferred by section 5(3) of the Value Added Tax Act 1994:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/874/introduction",
    "retrieved_at": "2026-10-29T04:33:18.678293+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."
}