{
  "url": "https://openlegislation.uk/value-added-tax-imported-gas-electricity-heat-and-cooling-relief-order-2010/article-1",
  "json_url": "https://openlegislation.uk/value-added-tax-imported-gas-electricity-heat-and-cooling-relief-order-2010/article-1.json",
  "legislation": "uksi/2010/2924",
  "legislation_title": "The Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010",
  "legislation_url": "https://openlegislation.uk/value-added-tax-imported-gas-electricity-heat-and-cooling-relief-order-2010",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) This Order may be cited as the Value Added Tax (Imported Gas, Electricity, Heat and Cooling) Relief Order 2010.\n(2) This Order comes into force on 1st January 2011 and has effect in relation to goods imported on or after that date.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 1 in force at 1.1.2011, see art. 1(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2924/article/1",
    "retrieved_at": "2026-10-29T02:23:17.798182+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."
}