{
  "url": "https://openlegislation.uk/value-added-tax-finance-order-1999/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-finance-order-1999/introduction.json",
  "legislation": "uksi/1999/594",
  "legislation_title": "The Value Added Tax (Finance) Order 1999",
  "legislation_url": "https://openlegislation.uk/value-added-tax-finance-order-1999",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nApproved by the House of CommonsMade 9th March 1999\nLaid before the House of Commons 9th March 1999\nComing into force on 10th March 1999\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": 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/1999/594/introduction",
    "retrieved_at": "2026-10-29T10:58:49.662234+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."
}