{
  "url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-designations-order-2004/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-designations-order-2004/introduction.json",
  "legislation": "uksi/2004/1933",
  "legislation_title": "The Value Added Tax (Disclosure of Avoidance Schemes) (Designations) Order 2004",
  "legislation_url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-designations-order-2004",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nApproved by the House of CommonsMade 22nd July 2004\nLaid before the House of Commons 22nd July 2004\nComing into force 1st August 2004\nWhereas it appears to the Treasury that the schemes described in Schedule 1 to this Order satisfy the matters specified in paragraph 3(1) of Schedule 11A to the Value Added Tax Act 1994;\nAnd whereas it appears to the Treasury that the provisions described in Schedule 2 to this Order satisfy the matters specified in paragraph 4(1) of Schedule 11A to that Act;\nNow, therefore, the Treasury, in exercise of the powers conferred upon them by paragraph 3(1), (2) and (3), and paragraph 4 of Schedule 11A to that Act, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23; Schedule 11A was inserted by the Finance Act 2004 (c. 12)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1933/introduction",
    "retrieved_at": "2026-10-29T05:21:39.473174+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."
}