{
  "url": "https://openlegislation.uk/value-added-tax-finance-order-2003/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-finance-order-2003/introduction.json",
  "legislation": "uksi/2003/1568",
  "legislation_title": "The Value Added Tax (Finance) Order 2003",
  "legislation_url": "https://openlegislation.uk/value-added-tax-finance-order-2003",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nApproved by the House of CommonsMade 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 upon them by sections 31(2) and 96(9) of the Value Added Tax Act 1994 and of all 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/2003/1568/introduction",
    "retrieved_at": "2026-10-29T06:22:14.927651+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."
}