{
  "url": "https://openlegislation.uk/value-added-tax-finance-order-2008/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-finance-order-2008/introduction.json",
  "legislation": "uksi/2008/1892",
  "legislation_title": "The Value Added Tax (Finance) Order 2008",
  "legislation_url": "https://openlegislation.uk/value-added-tax-finance-order-2008",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Order made by the Treasury, laid before the House of Commons under section 97(3) of the Value Added Tax Act 1994, for approval by resolution of that House within twenty-eight days beginning with the date on which the Order was made, subject to extension for periods of dissolution, prorogation or adjournment for more than four days.\nValue Added Tax\nMade 17th July 2008\nLaid before the House of Commons 17th July 2008\nComing into force 1st October 2008\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/2008/1892/introduction",
    "retrieved_at": "2026-10-29T03:27:21.136183+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."
}