{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-amendment-order-2007/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-amendment-order-2007/introduction.json",
  "legislation": "uksi/2007/1420",
  "legislation_title": "The Value Added Tax (Payments on Account) (Amendment) Order 2007",
  "legislation_url": "https://openlegislation.uk/value-added-tax-payments-on-account-amendment-order-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nApproved by the House of CommonsMade 10th May 2007\nLaid before the House of Commons 10th May 2007\nComing into force 1st June 2007\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 make the following Order in exercise of the powers conferred by section 28(1), (2), (4) and (5) 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/2007/1420/introduction",
    "retrieved_at": "2026-10-29T03:52:31.093314+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."
}