{
  "url": "https://openlegislation.uk/value-added-tax-land-exemption-order-2012/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-land-exemption-order-2012/introduction.json",
  "legislation": "uksi/2012/58",
  "legislation_title": "The Value Added Tax (Land Exemption) Order 2012",
  "legislation_url": "https://openlegislation.uk/value-added-tax-land-exemption-order-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nApproved by the House of CommonsMade 11th January 2012\nLaid before the House of Commons 11th January 2012\nComing into force 1st March 2012\nThe Treasury make the following Order in exercise of the powers conferred by section 31(2) 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/2012/58/introduction",
    "retrieved_at": "2026-10-29T01:45:06.453609+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."
}