{
  "url": "https://openlegislation.uk/value-added-tax-input-tax-specified-supplies-amendment-order-2018/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-input-tax-specified-supplies-amendment-order-2018/introduction.json",
  "legislation": "uksi/2018/1328",
  "legislation_title": "The Value Added Tax (Input Tax) (Specified Supplies) (Amendment) Order 2018",
  "legislation_url": "https://openlegislation.uk/value-added-tax-input-tax-specified-supplies-amendment-order-2018",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 10th December 2018\nLaid before the House of Commons 11th December 2018\nComing into force 1st March 2019\nThe Treasury make the following Order in exercise of the power conferred by section 26(2)(c) 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/2018/1328/introduction",
    "retrieved_at": "2026-10-28T22:50:44.205860+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."
}