{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2005/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2005/introduction.json",
  "legislation": "uksi/2005/727",
  "legislation_title": "The Value Added Tax (Increase of Registration Limits) Order 2005",
  "legislation_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2005",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 16th March 2005\nLaid before the House of Commons 16th March 2005\nComing into force 1st April 2005\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, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23; the amounts in Schedules 1 and 3 were last varied by S.I. 2004/775."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/727/introduction",
    "retrieved_at": "2026-10-29T05:03:35.935706+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."
}