{
  "url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2013/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2013/introduction.json",
  "legislation": "uksi/2013/659",
  "legislation_title": "The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2013",
  "legislation_url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2013",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 19th March 2013\nLaid before the House of Commons 20th March 2013\nComing into force 1st May 2013\nThe Treasury, in exercise of the powers conferred by section 57(4) and (4A) of the Value Added Tax Act 1994, make the following Order.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23; subsection (4A) of section 57 was inserted by section 2 of the Finance (No.2) Act 2005 (c.22)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/659/introduction",
    "retrieved_at": "2026-10-29T01:00:19.077036+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."
}