{
  "url": "https://openlegislation.uk/value-added-tax-health-and-welfare-order-2007/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-health-and-welfare-order-2007/introduction.json",
  "legislation": "uksi/2007/206",
  "legislation_title": "The Value Added Tax (Health and Welfare) Order 2007",
  "legislation_url": "https://openlegislation.uk/value-added-tax-health-and-welfare-order-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nApproved by the House of CommonsMade 30th January 2007\nLaid before the House of Commons 31st January 2007\nComing into force 1st May 2007\nThe Treasury make the following Order in exercise of the powers conferred by section 31(2) 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/2007/206/introduction",
    "retrieved_at": "2026-10-29T04:06:08.637701+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."
}