{
  "url": "https://openlegislation.uk/value-added-tax-finance-no-2-order-2003/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-finance-no-2-order-2003/introduction.json",
  "legislation": "uksi/2003/1569",
  "legislation_title": "The Value Added Tax (Finance) ( No. 2) Order 2003",
  "legislation_url": "https://openlegislation.uk/value-added-tax-finance-no-2-order-2003",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 16th June 2003\nLaid before the House of Commons 16th June 2003\nComing into force in accordance with article 1\nThe Treasury, in exercise of the powers conferred on them by sections 31(2) and 96(9) of the Value Added Tax Act 1994 and of all other powers enabling them in that behalf, hereby make the following Order:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Order applied in part (with modifications) (N.I.) (1.10.2023) by The Windsor Framework (Retail Movement Scheme: Public Health, Marketing and Organic Product Standards and Miscellaneous Provisions) Regulations 2023 (S.I. 2023/959), regs. 1(2), 4(b), Sch. 2 (with regs. 7, 8)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/1569/introduction",
    "retrieved_at": "2026-10-29T06:22:14.354208+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."
}