{
  "url": "https://openlegislation.uk/value-added-tax-fiscal-warehousing-treatment-of-transactions-order-1996/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-fiscal-warehousing-treatment-of-transactions-order-1996/introduction.json",
  "legislation": "uksi/1996/1255",
  "legislation_title": "The Value Added Tax (Fiscal Warehousing) (Treatment of Transactions) Order 1996",
  "legislation_url": "https://openlegislation.uk/value-added-tax-fiscal-warehousing-treatment-of-transactions-order-1996",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 8th May 1996\nLaid before the House of Commons 9th May 1996\nComing into force 1st June 1996\nThe Treasury, in exercise of the power conferred on them by section 5(3) of the Value Added Tax Act 1994 and of all other powers enabling them in that behalf, hereby make the following Order:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Order applied (with modifications) (31.12.2020) by S.I. 1995/2518, reg. 145U (as inserted by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 79 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23; sections 18B(6) and 18F(1) were inserted by section 26(1) of and Schedule 3 to the Finance Act 1996 c. 8."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1255/introduction",
    "retrieved_at": "2026-10-29T12:44:04.821938+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."
}