{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2016/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2016/introduction.json",
  "legislation": "uksi/2016/365",
  "legislation_title": "The Value Added Tax (Increase of Registration Limits) Order 2016",
  "legislation_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2016",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 15th March 2016\nLaid before the House of Commons 16th March 2016\nComing into force 1st April 2016\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. 2015/750."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/365/introduction",
    "retrieved_at": "2026-10-28T23:25:29.052619+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."
}