{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1999/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1999/introduction.json",
  "legislation": "uksi/1999/595",
  "legislation_title": "The Value Added Tax (Increase of Registration Limits) Order 1999",
  "legislation_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1999",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 9th March 1999\nLaid before the House of Commons 9th March 1999\nComing into force 1st April 1999\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 last varied by S.I. 1998/761."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/595/introduction",
    "retrieved_at": "2026-10-29T10:58:48.040757+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."
}