{
  "url": "https://openlegislation.uk/value-added-tax-emissions-allowances-order-2009/article-1",
  "json_url": "https://openlegislation.uk/value-added-tax-emissions-allowances-order-2009/article-1.json",
  "legislation": "uksi/2009/2093",
  "legislation_title": "The Value Added Tax (Emissions Allowances) Order 2009",
  "legislation_url": "https://openlegislation.uk/value-added-tax-emissions-allowances-order-2009",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) This Order may be cited as the Value Added Tax (Emissions Allowances) Order 2009 and comes into force on 31st July 2009.\n(2) This Order has effect in relation to supplies made on or after 31st July 2009.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2093/article/1",
    "retrieved_at": "2026-10-29T03:07:20.338290+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."
}