{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1989/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1989/introduction.json",
  "legislation": "uksi/1989/471",
  "legislation_title": "The Value Added Tax (Increase of Registration Limits) Order 1989",
  "legislation_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1989",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 14th March 1989\nLaid before the House of Commons 14th March 1989\nComing into force\narticles 1, 2(a) and (b) 15th March 1989\narticle 2(c) 1st June 1989\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, the Finance Act 1987 (c. 16) sections 13 and 14 and the Finance Act 1988 (c. 39) section 14."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/471/introduction",
    "retrieved_at": "2026-10-29T15:47:14.520627+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."
}