{
  "url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1993/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1993/introduction.json",
  "legislation": "uksi/1993/2954",
  "legislation_title": "The Value Added Tax (Input Tax) (Amendment) Order 1993",
  "legislation_url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1993",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 30th November 1993\nLaid before the House of Commons 30th November 1993\nComing into force 1st January 1994\nThe Treasury, in exercise of the powers conferred on them by section 14(10) of the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1983 c. 55; section 14(10) was amended by paragraph 15(6) of Schedule 3 to the Finance (No. 2) Act 1992 (c. 48)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/2954/introduction",
    "retrieved_at": "2026-10-29T13:46:07.686254+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."
}