{
  "url": "https://openlegislation.uk/value-added-tax-deemed-supply-of-goods-order-2000/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-deemed-supply-of-goods-order-2000/introduction.json",
  "legislation": "uksi/2000/266",
  "legislation_title": "The Value Added Tax (Deemed Supply of Goods) Order 2000",
  "legislation_url": "https://openlegislation.uk/value-added-tax-deemed-supply-of-goods-order-2000",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 8th February 2000\nLaid before the House of Commons 8th February 2000\nComing into force 1st April 2000\nThe Treasury, in exercise of the powers conferred on them by paragraph 8(4) of Schedule 4 to the Value Added Tax Act 1994 hereby make the following Order:",
  "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/2000/266/introduction",
    "retrieved_at": "2026-10-29T09:21:26.671687+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."
}