{
  "url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1998/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1998/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 12th November 1998\nLaid before the House of Commons 12th November 1998\nComing into force on 13th November 1998\nThe Treasury, in exercise of the powers conferred on them by section 25(7) of the Value Added Tax Act 1994 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": "1994 c. 23."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/2767/introduction",
    "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."
}