{
  "url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1998/article-1",
  "json_url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1998/article-1.json",
  "legislation": "uksi/1998/2767",
  "legislation_title": "The Value Added Tax (Input Tax) (Amendment) Order 1998",
  "legislation_url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1998",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "This Order may be cited as the Value Added Tax (Input Tax) (Amendment) Order 1998, and shall come into force on 13th November 1998 in respect of VAT charged on supplies received, or acquisitions from another member State or importations made, on or after that date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/2767/article/1",
    "retrieved_at": "2026-10-29T11:15:52.433012+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."
}