{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-no-2-order-1993/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-no-2-order-1993/introduction.json",
  "legislation": "uksi/1993/2953",
  "legislation_title": "The Value Added Tax (Increase of Registration Limits) (No. 2) Order 1993",
  "legislation_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-no-2-order-1993",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 30th November 1993\nLaid before the House of Commons 30th November 1993\nComing into force\narticles 1 and 2 1st December 1993\narticle 3 1st January 1994\nThe Treasury, in exercise of the powers conferred on them by paragraph 12 of Schedule 1 and paragraph 9 of Schedule 1B to the Value Added Tax Act 1983, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1983 c. 55; Schedule 1 was amended by section 12 of the Finance Act 1984 (c. 43), section 10 of the Finance Act 1986 (c. 41), sections 13 and 14 of the Finance Act 1987 (c. 16), section 14 of the Finance Act 1988 (c. 39), paragraph 10 of Schedule 3 to the Finance Act 1989 (c. 26), section 10 of the Finance Act 1990 (c. 29) and paragraphs 48 to 58 of Schedule 3 and Part V of Schedule 18 to the Finance (No. 2) Act 1992 (c. 48); Schedule 1B was inserted by paragraph 59 of Schedule 3 to the Finance (No. 2) Act 1992."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/2953/introduction",
    "retrieved_at": "2026-10-29T13:46:08.431808+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."
}