{
  "url": "https://openlegislation.uk/value-added-tax-protective-boots-and-helmets-order-1993/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-protective-boots-and-helmets-order-1993/introduction.json",
  "legislation": "uksi/1993/767",
  "legislation_title": "The Value Added Tax (Protective Boots and Helmets) Order 1993",
  "legislation_url": "https://openlegislation.uk/value-added-tax-protective-boots-and-helmets-order-1993",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 16th March 1993\nLaid before the House of Commons 16th March 1993\nComing into force 6th April 1993\nThe Treasury, in exercise of the powers conferred on them by sections 16(4) and 48(6) of the Value Added Tax Act 1983 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": "1983 c. 55."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/767/introduction",
    "retrieved_at": "2026-10-29T14:00:33.559851+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."
}