{
  "url": "https://openlegislation.uk/value-added-tax-conversion-of-buildings-order-2001/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-conversion-of-buildings-order-2001/introduction.json",
  "legislation": "uksi/2001/2305",
  "legislation_title": "The Value Added Tax (Conversion of Buildings) Order 2001",
  "legislation_url": "https://openlegislation.uk/value-added-tax-conversion-of-buildings-order-2001",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 26th June 2001\nLaid before the House of Commons 26th June 2001\nComing into force 1st August 2001\nThe Treasury, in exercise of the powers conferred on them by sections 30(4), 35(5) and 96(9) of the Value Added Tax Act 1994 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": "1994 c. 23; section 35(5) was added by section 30 of the Finance Act 1996 (c. 8)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/2305/introduction",
    "retrieved_at": "2026-10-29T07:45:22.959709+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."
}