{
  "url": "https://openlegislation.uk/value-added-tax-change-of-rate-order-2008/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-change-of-rate-order-2008/introduction.json",
  "legislation": "uksi/2008/3020",
  "legislation_title": "The Value Added Tax (Change of Rate) Order 2008",
  "legislation_url": "https://openlegislation.uk/value-added-tax-change-of-rate-order-2008",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 24th November 2008\nLaid before the House of Commons 24th November 2008\nComing into force 1st December 2008\nThe Treasury make the following Order in exercise of the powers conferred by sections 2(2) and 21(7) of the Value Added Tax Act 1994:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c.23; section 2(2) was amended by paragraph 2 of Schedule 31 to the Finance Act 2001 (c.9); section 21(7) was inserted by section of the Finance Act 1995 (c.4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/3020/introduction",
    "retrieved_at": "2026-10-29T03:21:38.098106+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."
}