{
  "url": "https://openlegislation.uk/value-added-tax-emissions-allowances-order-2009/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-emissions-allowances-order-2009/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 30th July 2009\nLaid before the House of Commons 30th July 2009\nComing into force 31st July 2009\nThe Treasury make the following 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/2009/2093/introduction",
    "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."
}