{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2002/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2002/introduction.json",
  "legislation": "uksi/2002/1100",
  "legislation_title": "The Value Added Tax (Reduced Rate) Order 2002",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2002",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 17th April 2002\nLaid before the House of Commons 17th April 2002\nComing into force 1st June 2002\nThe Treasury, in exercise of the powers conferred on them by section 29A 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; 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/2002/1100/introduction",
    "retrieved_at": "2026-10-29T06:59:57.872767+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."
}