{
  "url": "https://openlegislation.uk/value-added-tax-groups-eligibility-order-2004/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-groups-eligibility-order-2004/introduction.json",
  "legislation": "uksi/2004/1931",
  "legislation_title": "The Value Added Tax (Groups: eligibility) Order 2004",
  "legislation_url": "https://openlegislation.uk/value-added-tax-groups-eligibility-order-2004",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nApproved by the House of CommonsMade 22nd July 2004\nLaid before the House of Commons 22nd July 2004\nComing into force 1st August 2004\nThe Treasury, in exercise of the powers conferred upon them by section 43AA(1) to (4) 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; section 43AA was inserted by section 20(1) of the Finance Act 2004 (c. 12)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1931/introduction",
    "retrieved_at": "2026-10-29T05:21:40.937424+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."
}