{
  "url": "https://openlegislation.uk/value-added-tax-input-tax-person-supplied-order-1991/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-input-tax-person-supplied-order-1991/introduction.json",
  "legislation": "uksi/1991/2306",
  "legislation_title": "The Value Added Tax (Input Tax) (Person Supplied) Order 1991",
  "legislation_url": "https://openlegislation.uk/value-added-tax-input-tax-person-supplied-order-1991",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 17th October 1991\nLaid before the House of Commons 24th October 1991\nComing into force 1st December 1991\nThe Treasury, in exercise of the powers conferred on them by section 14(3B) 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; subsection (3B) of section 14 was inserted by section 14 of the Finance Act 1991 (c. 31)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2306/introduction",
    "retrieved_at": "2026-10-29T14:36:43.249675+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."
}