{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2000/article-1",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2000/article-1.json",
  "legislation": "uksi/2000/2954",
  "legislation_title": "The Value Added Tax (Reduced Rate) Order 2000",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2000",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "This Order may be cited as the Value Added Tax (Reduced Rate) Order 2000, shall come into force on 1st January 2001 and shall have effect in relation to supplies made on or after that date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2954/article/1",
    "retrieved_at": "2026-10-29T08:11:14.435467+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."
}