{
  "url": "https://openlegislation.uk/value-added-tax-gaming-machines-order-2006/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-gaming-machines-order-2006/introduction.json",
  "legislation": "uksi/2006/2686",
  "legislation_title": "The Value Added Tax (Gaming Machines) Order 2006",
  "legislation_url": "https://openlegislation.uk/value-added-tax-gaming-machines-order-2006",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 9th October 2006\nLaid before the House of Commons 10th October 2006\nComing into force 1st November 2006\nThe Treasury make this Order in exercise of the powers conferred by section 23(7) of the Value Added Tax Act 1994:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c.23. Section 23(7) was inserted by section 16(5) of the Finance Act 2006 (c.25)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/2686/introduction",
    "retrieved_at": "2026-10-29T04:18:53.158373+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."
}