{
  "url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2023/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2023/introduction.json",
  "legislation": "uksi/2023/376",
  "legislation_title": "The Value Added Tax (Installation of Energy-Saving Materials) Order 2023",
  "legislation_url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2023",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 28th March 2023\nLaid before the House of Commons 29th March 2023\nComing into force 1st May 2023\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": null,
  "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/2023/376/introduction",
    "retrieved_at": "2026-10-28T21:47:17.015877+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."
}