{
  "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-1998/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-1998/introduction.json",
  "legislation": "uksi/1998/763",
  "legislation_title": "The Value Added Tax (Place of Supply of Services) (Amendment) Order 1998",
  "legislation_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-amendment-order-1998",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 17th March 1998\nLaid before the House of Commons 17th March 1998\nComing into force in accordance with article 1\nThe Treasury, in exercise of the powers conferred on them by sections 7(11) and 8(5) 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/1998/763/introduction",
    "retrieved_at": "2026-10-29T11:34:16.704063+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."
}