{
  "url": "https://openlegislation.uk/value-added-tax-charities-and-aids-for-the-handicapped-order-2000/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-charities-and-aids-for-the-handicapped-order-2000/introduction.json",
  "legislation": "uksi/2000/805",
  "legislation_title": "The Value Added Tax (Charities and Aids for the Handicapped) Order 2000",
  "legislation_url": "https://openlegislation.uk/value-added-tax-charities-and-aids-for-the-handicapped-order-2000",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 21st March 2000\nLaid before the House of Commons 21st March 2000\nComing into force 1st April 2000\nThe Treasury, in exercise of the powers conferred on them by sections 30(4) and 96(9) 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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/805/introduction",
    "retrieved_at": "2026-10-29T09:17:02.482612+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."
}