{
  "url": "https://openlegislation.uk/value-added-tax-imported-gas-electricity-heat-and-cooling-relief-order-2010/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-imported-gas-electricity-heat-and-cooling-relief-order-2010/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 8th December 2010\nLaid before the House of Commons 9th December 2010\nComing into force 1st January 2011\nThe Treasury make the following Order in exercise of the powers conferred by section 37(1) of the Value Added Tax Act 1994.\nIt appears to the Treasury that it is expedient to make this Order having regard to the need to conform with Article 143(1)(l) of Council Directive 2006/112/EC.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ No L 347, 11.12.06, p1; this Directive was amended by Directive 2009/162/EU, OJ No L 10, 15.1.10, p14; there are other amending Directives but none is relevant."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2924/introduction",
    "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."
}