{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1997/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1997/introduction.json",
  "legislation": "uksi/1997/1628",
  "legislation_title": "The Value Added Tax (Increase of Registration Limits) Order 1997",
  "legislation_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 2nd July 1997\nLaid before the House of Commons 2nd July 1997\nComing into force\narticles 1 and 2 1st December 1997\narticle 3 1st January 1998\nThe Treasury, in exercise of the powers conferred on them by paragraph 15 of Schedule 1 and paragraph 9 of Schedule 3 to the Value Added Tax Act 1994 hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23; Schedules 1 and 3 were varied by S.I. 1996/2950."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1628/introduction",
    "retrieved_at": "2026-10-29T12:06:19.312028+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."
}