{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2024/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2024/introduction.json",
  "legislation": "uksi/2024/307",
  "legislation_title": "The Value Added Tax (Increase of Registration Limits) Order 2024",
  "legislation_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2024",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 5th March 2024\nLaid before the House of Commons 7th March 2024\nComing into force 1st April 2024\nThe Treasury make this Order in exercise of the powers conferred by paragraph 15 of Schedule 1 and paragraph 45 of Schedule 9ZA to the Value Added Tax Act 1994.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23. Schedule 9ZA was added by section 3 of, and Schedule 2 to, the Taxation (Post-transition Period) Act 2020 (c. 26)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/307/introduction",
    "retrieved_at": "2026-10-28T21:33:15.984496+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."
}