{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-energy-saving-materials-order-2019/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-energy-saving-materials-order-2019/introduction.json",
  "legislation": "uksi/2019/958",
  "legislation_title": "The Value Added Tax (Reduced Rate) (Energy-Saving Materials) Order 2019",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reduced-rate-energy-saving-materials-order-2019",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nApproved by the House of CommonsMade 20th May 2019\nLaid before the House of Commons 21st May 2019\nComing into force 1st October 2019\nThe Treasury make the following Order in exercise of the power 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) and section 96(9) was amended by section 99(6) of, and paragraph 5 of Part 2 of Schedule 31 to, that Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/958/introduction",
    "retrieved_at": "2026-10-28T22:40:20.198131+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."
}