{
  "url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2023/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2023/introduction.json",
  "legislation": "uksi/2023/1006",
  "legislation_title": "The Value Added Tax (Drugs and Medicines) Order 2023",
  "legislation_url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2023",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 14th September 2023\nLaid before the House of Commons 18th September 2023\nComing into force 9th October 2023\nThe Treasury make this Order in exercise of the powers conferred by sections 30(4) and 96(9) of the Value Added Tax Act 1994.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23. Section 96(9) was amended 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/2023/1006/introduction",
    "retrieved_at": "2026-10-28T21:40:34.707999+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."
}