{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2012/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2012/introduction.json",
  "legislation": "uksi/2012/883",
  "legislation_title": "The Value Added Tax (Increase of Registration Limits) Order 2012",
  "legislation_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 20th March 2012\nLaid before the House of Commons 21st March 2012\nComing into force 1st April 2012\nThe Treasury, in exercise of the powers conferred by paragraph 15 of Schedule 1, and paragraph 9 of Schedule 3, to the Value Added Tax Act 1994, makes the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c.23."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/883/introduction",
    "retrieved_at": "2026-10-29T01:36:05.630464+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."
}