{
  "url": "https://openlegislation.uk/value-added-tax-food-order-2004/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-food-order-2004/introduction.json",
  "legislation": "uksi/2004/3343",
  "legislation_title": "The Value Added Tax (Food) Order 2004",
  "legislation_url": "https://openlegislation.uk/value-added-tax-food-order-2004",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nApproved by the House of CommonsMade 16th December 2004\nLaid before the House of Commons 16th December 2004\nComing into force 1st January 2005\nThe Treasury, in exercise of the powers conferred upon them by sections 30(4) and 96(9) of the Value Added Tax Act 1994, 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/2004/3343/introduction",
    "retrieved_at": "2026-10-29T05:12:56.582998+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."
}