{
  "url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2022/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2022/introduction.json",
  "legislation": "uksi/2022/361",
  "legislation_title": "The Value Added Tax (Installation of Energy-Saving Materials) Order 2022",
  "legislation_url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2022",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade at 11.20 a.m. on 23rd March 2022\nLaid before the House of Commons at 3.00 p.m. on 23rd March 2022\nComing into force in accordance with articles 2 and 3\nThe Treasury make this Order in exercise of the powers conferred by sections 29A(3), 30(4) and 96(9) of the Value Added Tax Act 1994.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23. Section 29A was inserted by section 99(4) of the Finance Act 2001 (c. 9); section 96(9) was amended by paragraph 5 of Schedule 31 to the Finance Act 2001."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/361/introduction",
    "retrieved_at": "2026-10-28T22:01:54.199794+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."
}