{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2001/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2001/introduction.json",
  "legislation": "uksi/2001/640",
  "legislation_title": "The Value Added Tax (Increase of Registration Limits) Order 2001",
  "legislation_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2001",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 7th March 2001\nLaid before the House of Commons 7th March 2001\nComing into force 1st April 2001\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 and of all other powers enabling them in that behalf, 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. 2000/804."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/640/introduction",
    "retrieved_at": "2026-10-29T08:00:28.691626+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."
}