{
  "url": "https://openlegislation.uk/value-added-tax-motor-vehicles-for-the-handicapped-order-1992/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-motor-vehicles-for-the-handicapped-order-1992/introduction.json",
  "legislation": "uksi/1992/3065",
  "legislation_title": "The Value Added Tax (Motor Vehicles for the Handicapped) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-motor-vehicles-for-the-handicapped-order-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 7th December 1992\nLaid before the House of Commons 8th December 1992\nComing into force 29th December 1992\nThe Treasury, in exercise of the powers conferred on them by section 16(4) 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/1992/3065/introduction",
    "retrieved_at": "2026-10-29T14:10:17.338686+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."
}