{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2017/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2017/introduction.json",
  "legislation": "uksi/2017/290",
  "legislation_title": "The Value Added Tax (Increase of Registration Limits) Order 2017",
  "legislation_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2017",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 7th March 2017\nLaid before the House of Commons 8th March 2017\nComing into force 1st April 2017\nThe Treasury make the following Order 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:",
  "extent": "E+W+S+N.I.",
  "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. 2016/ 365."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/290/introduction",
    "retrieved_at": "2026-10-28T23:13:55.412754+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."
}