{
  "url": "https://openlegislation.uk/value-added-tax-piped-gas-metrication-order-1991/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-piped-gas-metrication-order-1991/introduction.json",
  "legislation": "uksi/1991/2534",
  "legislation_title": "The Value Added Tax (Piped Gas) (Metrication) Order 1991",
  "legislation_url": "https://openlegislation.uk/value-added-tax-piped-gas-metrication-order-1991",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 7th November 1991\nLaid before the House of Commons 8th November 1991\nComing into force\nexcept for article 2(3) 30th November 1991\narticle 2(3) 31st December 1999\nThe Treasury, in exercise of the powers conferred on them by sections 16(4) and 48(6) of the Value Added Tax Act 1983and 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": "1983 c. 55."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2534/introduction",
    "retrieved_at": "2026-10-29T14:34:45.381409+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."
}