{
  "url": "https://openlegislation.uk/value-added-tax-charities-order-1991/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-charities-order-1991/introduction.json",
  "legislation": "uksi/1991/737",
  "legislation_title": "The Value Added Tax (Charities) Order 1991",
  "legislation_url": "https://openlegislation.uk/value-added-tax-charities-order-1991",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 19th March 1991\nLaid before the House of Commons 19th March 1991\nComing into force 1st April 1991\nThe Treasury, in exercise of the powers conferred on them by sections 16(4), 17(2) and 48(6) of the Value Added Tax Act 1983 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": "1983 c. 55."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/737/introduction",
    "retrieved_at": "2026-10-29T14:47:32.406664+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."
}