{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-appeals-order-1997/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-appeals-order-1997/introduction.json",
  "legislation": "uksi/1997/2542",
  "legislation_title": "The Value Added Tax (Payments on Account) (Appeals) Order 1997",
  "legislation_url": "https://openlegislation.uk/value-added-tax-payments-on-account-appeals-order-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nApproved by the House of CommonsMade 27th October 1997\nLaid before the House of Commons 27th October 1997\nComing into force 1st December 1997\nThe Treasury, in exercise of the powers conferred on them by section 28(2AA) 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; 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/1997/2542/introduction",
    "retrieved_at": "2026-10-29T11:47:00.820911+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."
}