{
  "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-amendment-order-2010/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-amendment-order-2010/introduction.json",
  "legislation": "uksi/2010/2923",
  "legislation_title": "The Value Added Tax (Place of Supply of Goods) (Amendment) Order 2010",
  "legislation_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-amendment-order-2010",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 8th December 2010\nLaid before the House of Commons 9th December 2010\nComing into force 1st January 2011\nThe Treasury, in exercise of the powers conferred by section 7(11) of the Value Added Tax Act 1994 Act , make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23; section 7(11) was amended by section 76 and paragraphs 1 and 3 of Schedule 36 to the Finance Act 2009 (c. 10)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2923/introduction",
    "retrieved_at": "2026-10-29T02:23:18.975265+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."
}