{
  "url": "https://openlegislation.uk/value-added-tax-finance-no-2-order-2008/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-finance-no-2-order-2008/introduction.json",
  "legislation": "uksi/2008/2547",
  "legislation_title": "The Value Added Tax (Finance) (No. 2) Order 2008",
  "legislation_url": "https://openlegislation.uk/value-added-tax-finance-no-2-order-2008",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nApproved by the House of CommonsMade 29th September 2008\nLaid before the House of Commons 29th September 2008\nComing into force in accordance with Article 1\nThe Treasury, in exercise of the powers conferred by sections 31(2) 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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/2547/introduction",
    "retrieved_at": "2026-10-29T03:24:14.046785+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."
}