{
  "url": "https://openlegislation.uk/value-added-tax-construction-of-buildings-no-2-order-1987/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-construction-of-buildings-no-2-order-1987/introduction.json",
  "legislation": "uksi/1987/1072",
  "legislation_title": "The Value Added Tax (Construction of Buildings) (No. 2) Order 1987",
  "legislation_url": "https://openlegislation.uk/value-added-tax-construction-of-buildings-no-2-order-1987",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Order made by the Treasury, laid before the House of Commons under section 45(3) of the Value Added Tax Act 1983, for approval by a resolution of that House within twenty-eight days beginning with the day on which the Order was made, subject to extension for periods of dissolution, prorogation or adjournment for more than four days.\nVALUE ADDED TAX\nMade 22nd June 1987\nLaid before the House of Commons 24th June 1987\nComing into force 25th June 1987\nThe Treasury, in exercise of the powers conferred on them by sections 14(10), 16(4) 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/1987/1072/introduction",
    "retrieved_at": "2026-10-29T16:25:11.694509+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."
}