{
  "url": "https://openlegislation.uk/value-added-tax-construction-of-dwellings-and-land-order-1990/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-construction-of-dwellings-and-land-order-1990/introduction.json",
  "legislation": "uksi/1990/2553",
  "legislation_title": "The Value Added Tax (Construction of Dwellings and Land) Order 1990",
  "legislation_url": "https://openlegislation.uk/value-added-tax-construction-of-dwellings-and-land-order-1990",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nApproved by the House of CommonsMade 13th December 1990\nLaid before the House of Commons 17th December 1990\nComing into force 1st February 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 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/1990/2553/introduction",
    "retrieved_at": "2026-10-29T14:54:34.607770+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."
}