{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-no-2-order-2007/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-no-2-order-2007/introduction.json",
  "legislation": "uksi/2007/3448",
  "legislation_title": "The Value Added Tax (Reduced Rate) (No. 2) Order 2007",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reduced-rate-no-2-order-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "value added tax\nMade 6th December 2007\nLaid before the House of Commons 7th December 2007\nComing into force 1st January 2008\nThe Treasury, in exercise of the powers conferred by sections 29A and 96(9) of the Value Added Tax Act 1994, make the following Order:",
  "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/2007/3448/introduction",
    "retrieved_at": "2026-10-29T03:39:58.645735+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."
}