{
  "url": "https://openlegislation.uk/value-added-tax-finance-order-2020/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-finance-order-2020/introduction.json",
  "legislation": "uksi/2020/209",
  "legislation_title": "The Value Added Tax (Finance) Order 2020",
  "legislation_url": "https://openlegislation.uk/value-added-tax-finance-order-2020",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 3rd March 2020\nLaid before the House of Commons 4th March 2020\nComing into force 1st April 2020\nThe Treasury make the following Order in exercise of the powers conferred by sections 31(2) and 96(9) of the Value Added Tax Act 1994.",
  "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/2020/209/introduction",
    "retrieved_at": "2026-10-28T22:33:06.791010+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."
}