{
  "url": "https://openlegislation.uk/value-added-tax-emissions-allowances-order-2010/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-emissions-allowances-order-2010/introduction.json",
  "legislation": "uksi/2010/2549",
  "legislation_title": "The Value Added Tax (Emissions Allowances) Order 2010",
  "legislation_url": "https://openlegislation.uk/value-added-tax-emissions-allowances-order-2010",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nApproved by the House of CommonsMade 19th October 2010\nLaid before the House of Commons 20th October 2010\nComing into force 1st November 2010\nThe Treasury, in exercise of the powers conferred by sections 30(4) and 96(9) of the Value Added Tax Act 1994, make the following Order:",
  "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/2010/2549/introduction",
    "retrieved_at": "2026-10-29T02:27:52.608753+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."
}