{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-amendment-order-1996/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-amendment-order-1996/introduction.json",
  "legislation": "uksi/1996/1196",
  "legislation_title": "The Value Added Tax (Payments on Account) (Amendment) Order 1996",
  "legislation_url": "https://openlegislation.uk/value-added-tax-payments-on-account-amendment-order-1996",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nApproved by the House of CommonsMade 30th April 1996\nLaid before the House of Commons 1st May 1996\nComing into force 1st June 1996\nWhereas the Treasury consider it desirable to make an order under section 28 of the Value Added Tax Act 1994 in the interests of the national economy:\nNow, therefore the Treasury, in exercise of the powers conferred on them by section 28(1), (2), (4) and (5) 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/1996/1196/introduction",
    "retrieved_at": "2026-10-29T12:44:31.001493+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."
}