{
  "url": "https://openlegislation.uk/value-added-tax-drugs-medicines-aids-and-charities-etc-order-2016/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-drugs-medicines-aids-and-charities-etc-order-2016/introduction.json",
  "legislation": "uksi/2016/620",
  "legislation_title": "The Value Added Tax (Drugs, Medicines, Aids and Charities, etc.) Order 2016",
  "legislation_url": "https://openlegislation.uk/value-added-tax-drugs-medicines-aids-and-charities-etc-order-2016",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 6th June 2016\nLaid before the House of Commons 7th June 2016\nComing into force 28th June 2016\nThe Treasury make the following Order in exercise of the power conferred by section 30(4) of the Value Added Tax Act 1994.",
  "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/2016/620/introduction",
    "retrieved_at": "2026-10-28T23:23:04.178678+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."
}