{
  "url": "https://openlegislation.uk/value-added-tax-means-of-transport-order-1994/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-means-of-transport-order-1994/introduction.json",
  "legislation": "uksi/1994/3128",
  "legislation_title": "The Value Added Tax (Means of Transport) Order 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-means-of-transport-order-1994",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 7th December 1994\nLaid before the House of Commons 8th December 1994\nComing into force 1st January 1995\nThe Treasury, in exercise of the powers conferred on them by section 95(4) of the Value Added Tax Act 1994 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": "1994 c. 23."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/3128/introduction",
    "retrieved_at": "2026-10-29T13:21:18.736141+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."
}