{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1998/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1998/introduction.json",
  "legislation": "uksi/1998/761",
  "legislation_title": "The Value Added Tax (Increase of Registration Limits) Order 1998",
  "legislation_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1998",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 17th March 1998\nLaid before the House of Commons 17th March 1998\nComing into force 1st April 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. 1997/1628."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/761/introduction",
    "retrieved_at": "2026-10-29T11:34:18.369270+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."
}