{
  "url": "https://openlegislation.uk/value-added-tax-independence-payment-order-2013/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-independence-payment-order-2013/introduction.json",
  "legislation": "uksi/2013/601",
  "legislation_title": "The Value Added Tax (Independence Payment) Order 2013",
  "legislation_url": "https://openlegislation.uk/value-added-tax-independence-payment-order-2013",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 13th March 2013\nLaid before the House of Commons 14th March 2013\nComing into force 8th April 2013\nThe Treasury make the following Order in exercise of the powers conferred by sections 29A(3) and 30(4) of the Value Added Tax Act 1994.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23; section 29A was inserted by section 99(4) and (7)(c) of the Finance Act 2001 (c. 9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/601/introduction",
    "retrieved_at": "2026-10-29T01:00:57.322843+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."
}