{
  "url": "https://openlegislation.uk/value-added-tax-construction-of-buildings-order-1987/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-construction-of-buildings-order-1987/introduction.json",
  "legislation": "uksi/1987/781",
  "legislation_title": "The Value Added Tax (Construction of Buildings) Order 1987",
  "legislation_url": "https://openlegislation.uk/value-added-tax-construction-of-buildings-order-1987",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 29th April 1987\nLaid before the House of Commons 30th April 1987\nComing into force 21st May 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 1983and 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/1987/781/introduction",
    "retrieved_at": "2026-10-29T16:27:28.738112+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."
}