{
  "url": "https://openlegislation.uk/value-added-tax-input-tax-person-supplied-order-2005/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-input-tax-person-supplied-order-2005/introduction.json",
  "legislation": "uksi/2005/3291",
  "legislation_title": "The Value Added Tax (Input Tax) (Person Supplied) Order 2005",
  "legislation_url": "https://openlegislation.uk/value-added-tax-input-tax-person-supplied-order-2005",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 30th November 2005\nLaid before the House of Commons 30th November 2005\nComing into force 1st January 2006\nThe Treasury make the following Order in exercise of the powers conferred on them by section 24(4) of the Value Added Tax Act 1994:",
  "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/2005/3291/introduction",
    "retrieved_at": "2026-10-29T04:44:39.130613+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."
}