{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2000/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2000/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nApproved by the House of CommonsMade 2nd November 2000\nLaid before the House of Commons 2nd November 2000\nComing into force 1st January 2001\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/2000/2954/introduction",
    "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."
}