{
  "url": "https://openlegislation.uk/value-added-tax-input-tax-order-1992/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-input-tax-order-1992/introduction.json",
  "legislation": "uksi/1992/3222",
  "legislation_title": "The Value Added Tax (Input Tax) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-input-tax-order-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Order made by the Treasury, laid before the House of Commons under section 45(3) of the Value Added Tax Act 1983, for approval by resolution of that House within twenty-eight days beginning with the day on which the Order was made, subject to extension for periods of dissolution, prorogation or adjournment for more than four days.\nVALUE ADDED TAX\nMade 16th December 1992\nLaid before the House of Commons 17th December 1992\nComing into force 1st January 1993\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": "E+W+S+N.I.",
  "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/1992/3222/introduction",
    "retrieved_at": "2026-10-29T14:08:28.064368+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."
}