{
  "url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2014/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2014/introduction.json",
  "legislation": "uksi/2014/1111",
  "legislation_title": "The Value Added Tax (Drugs and Medicines) Order 2014",
  "legislation_url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2014",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 28th April 2014\nLaid before the House of Commons 29th April 2014\nComing into force 21st May 2014\nThe Treasury, in exercise of the powers conferred by sections 30(4) and 96(9) of the Value Added Tax Act 1994, make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23; section 96(9) was extended by section 99(6) of, and paragraph 5 of Schedule 31 to, the Finance Act 2001 (c. 9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/1111/introduction",
    "retrieved_at": "2026-10-29T00:17:50.325247+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."
}