{
  "url": "https://openlegislation.uk/value-added-tax-pharmaceutical-chemists-order-1996/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-pharmaceutical-chemists-order-1996/introduction.json",
  "legislation": "uksi/1996/2949",
  "legislation_title": "The Value Added Tax (Pharmaceutical Chemists) Order 1996",
  "legislation_url": "https://openlegislation.uk/value-added-tax-pharmaceutical-chemists-order-1996",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 26th November 1996\nLaid before the House of Commons 26th November 1996\nComing into force 1st January 1997\nThe Treasury, in exercise of the powers conferred on them by sections 31(2) and 96(9) 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/1996/2949/introduction",
    "retrieved_at": "2026-10-29T12:31:39.690080+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."
}