{
  "url": "https://openlegislation.uk/value-added-tax-education-order-1987/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-education-order-1987/introduction.json",
  "legislation": "uksi/1987/1259",
  "legislation_title": "The Value Added Tax (Education) Order 1987",
  "legislation_url": "https://openlegislation.uk/value-added-tax-education-order-1987",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 20th July 1987\nLaid before the House ofCommons 21st July 1987\nComing into force 1st October 1987\nThe Treasury, in exercise of the powers conferred on them by sections 17(2) and 48(6) of the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1983 c. 55."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1259/introduction",
    "retrieved_at": "2026-10-29T16:23:30.788373+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."
}