{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1990/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1990/introduction.json",
  "legislation": "uksi/1990/682",
  "legislation_title": "The Value Added Tax (Increase of Registration Limits) Order 1990",
  "legislation_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1990",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 20th March 1990\nLaid before the Houseof Commons 20th March 1990\nComing into force 1st June 1990\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 13and 14and the Finance Act 1988 (c. 39), section 14."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/682/introduction",
    "retrieved_at": "2026-10-29T15:23:01.006356+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."
}