{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2003/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2003/introduction.json",
  "legislation": "uksi/2003/1058",
  "legislation_title": "The Value Added Tax (Increase of Registration Limits) Order 2003",
  "legislation_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2003",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 9th April 2003\nLaid before the House of Commons 9th April 2003\nComing into force 10th April 2003\nThe Treasury, in exercise of the powers conferred upon 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. 2002/1098."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/1058/introduction",
    "retrieved_at": "2026-10-29T06:25:57.938248+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."
}