{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-1998/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-1998/introduction.json",
  "legislation": "uksi/1998/1375",
  "legislation_title": "The Value Added Tax (Reduced Rate) Order 1998",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-1998",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nApproved by the House of CommonsMade 3rd June 1998\nLaid before the House of Commons 3rd June 1998\nComing into force on 1st July 1998\nThe Treasury, in exercise of the powers conferred on them by section 2(1C) of the Value Added Tax Act 1994 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": "1994 c. 23; subsection (1C) was inserted by section 21(2) of the Finance Act 1995 (c. 4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/1375/introduction",
    "retrieved_at": "2026-10-29T11:28:24.776599+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."
}