{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-no-2-order-2005/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-no-2-order-2005/introduction.json",
  "legislation": "uksi/2005/3329",
  "legislation_title": "The Value Added Tax (Reduced Rate) (No. 2) Order 2005",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reduced-rate-no-2-order-2005",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 5th December 2005\nLaid before the House of Commons 5th December 2005\nComing into force 1st January 2006\nThe Treasury make the following Order in exercise of the powers conferred on them 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/2005/3329/introduction",
    "retrieved_at": "2026-10-29T04:41:55.108954+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."
}