{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-amendment-order-2011/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-amendment-order-2011/introduction.json",
  "legislation": "uksi/2011/21",
  "legislation_title": "The Value Added Tax (Payments on Account) (Amendment) Order 2011",
  "legislation_url": "https://openlegislation.uk/value-added-tax-payments-on-account-amendment-order-2011",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nApproved by the House of CommonsMade 10th January 2011\nLaid before the House of Commons 11th January 2011\nComing into force\nArticles 1 and 2(a), (c), (d) and (e) 1st June 2011\nArticle 2(b) 1st December 2011\nThe 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.\nThe Treasury make the following Order in exercise of the powers conferred by sections 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; section 28(2A) was inserted by section 34 of the Finance Act 1996 (c. 8) and section 28(2AA) was inserted by section 43 of the Finance Act 1997 (c. 16)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/21/introduction",
    "retrieved_at": "2026-10-29T02:20:49.056601+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."
}