{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1992/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1992/introduction.json",
  "legislation": "uksi/1992/629",
  "legislation_title": "The Value Added Tax (Increase of Registration Limits) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 10th March 1992\nLaid before the House of Commons 10th March 1992\nComing into force\narticles 1 and 2(a) 11th March 1992\narticle 2(b) 1st May 1992\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, the Finance Act 1988 (c. 39), section 14, the Finance Act 1989 (c. 26), Schedule 3, paragraph 10 and the Finance Act 1990 (c. 29), section 10."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/629/introduction",
    "retrieved_at": "2026-10-29T14:25:59.076472+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."
}