{
  "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-1996/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-1996/introduction.json",
  "legislation": "uksi/1996/2992",
  "legislation_title": "The Value Added Tax (Place of Supply of Services) (Amendment) Order 1996",
  "legislation_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-1996",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 28th November 1996\nLaid before the House of Commons 28th November 1996\nComing into force 1st January 1997\nThe Treasury, in exercise of the powers conferred on them by section 7(11) of the Value Added Tax Act 1994, and of all other powers enabling them on 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/1996/2992/introduction",
    "retrieved_at": "2026-10-29T12:31:16.436005+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."
}