{
  "url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2024/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2024/introduction.json",
  "legislation": "uksi/2024/24",
  "legislation_title": "The Value Added Tax (Installation of Energy-Saving Materials) Order 2024",
  "legislation_url": "https://openlegislation.uk/value-added-tax-installation-of-energy-saving-materials-order-2024",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 10th January 2024\nLaid before the House of Commons 11th January 2024\nComing into force 1st February 2024\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 that Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/24/introduction",
    "retrieved_at": "2026-10-28T21:36:11.567038+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."
}