{
  "url": "https://openlegislation.uk/value-added-tax-insurance-order-1990/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-insurance-order-1990/introduction.json",
  "legislation": "uksi/1990/2037",
  "legislation_title": "The Value Added Tax (Insurance) Order 1990",
  "legislation_url": "https://openlegislation.uk/value-added-tax-insurance-order-1990",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 15th October 1990\nLaid before the House of Commons 19th October 1990\nComing into force 1st December 1990\nThe Treasury, in exercise of the powers conferred on them by section 17(2) of the Value Added Tax Act 1983, and of all other powers enabling them in that behalf, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1983 c. 55."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/2037/introduction",
    "retrieved_at": "2026-10-29T14:59:02.951863+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."
}