{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-childrens-car-seats-order-2009/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-childrens-car-seats-order-2009/introduction.json",
  "legislation": "uksi/2009/1359",
  "legislation_title": "The Value Added Tax (Reduced Rate) (Children’s Car Seats) Order 2009",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reduced-rate-childrens-car-seats-order-2009",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 3rd June 2009\nLaid before the House of Commons 4th June 2009\nComing into force 1st July 2009\nThe Treasury make the following Order in exercise of the powers conferred by sections 29A and 96(9) of the Value Added Tax Act 1994.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c.23; section 29A was inserted by section 99(4) of the Finance Act 2001 (c.9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1359/introduction",
    "retrieved_at": "2026-10-29T03:11:29.864117+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."
}