{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1988/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1988/introduction.json",
  "legislation": "uksi/1988/508",
  "legislation_title": "The Value Added Tax (Increase of Registration Limits) Order 1988",
  "legislation_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1988",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 15th March 1988\nLaid before the House of Commons 15th March 1988\nComing into force:\nArticles 1, 2(a) and (b) 16th March 1988\nArticle 2(c) 1st June 1988\nThe Treasury, in exercise of the powers conferred on them by paragraph 12 of Schedule 1 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 the Finance Act 1984 (c. 43), section 12; the Finance Act 1986 (c. 41), section 10 and the Finance Act 1987 (c. 16), sections 13 and 14."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/508/introduction",
    "retrieved_at": "2026-10-29T16:09:33.107646+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."
}