{
  "url": "https://openlegislation.uk/value-added-tax-construction-of-buildings-order-2010/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-construction-of-buildings-order-2010/introduction.json",
  "legislation": "uksi/2010/486",
  "legislation_title": "The Value Added Tax (Construction of Buildings) Order 2010",
  "legislation_url": "https://openlegislation.uk/value-added-tax-construction-of-buildings-order-2010",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 1st March 2010\nLaid before the House of Commons 1st March 2010\nComing into force 1st April 2010\nThe Treasury make the following order in exercise of the powers conferred by section 30(4) and 96(9) of the Value Added Tax Act 1994:",
  "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/2010/486/introduction",
    "retrieved_at": "2026-10-29T02:51:13.578623+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."
}