{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2013/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2013/introduction.json",
  "legislation": "uksi/2013/660",
  "legislation_title": "The Value Added Tax (Increase of Registration Limits) Order 2013",
  "legislation_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2013",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 19th March 2013\nLaid before the House of Commons 20th March 2013\nComing into force 1st April 2013\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, make the following Order.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23; the sums in Schedules 1 and 3 were last substituted by S.I. 2012/883."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/660/introduction",
    "retrieved_at": "2026-10-29T01:00:18.592749+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."
}