{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2004/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2004/introduction.json",
  "legislation": "uksi/2004/777",
  "legislation_title": "The Value Added Tax (Reduced Rate) Order 2004",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2004",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 17th March 2004\nLaid before the House of Commons 17th March 2004\nComing into force 1st June 2004\nThe Treasury, in exercise of the powers conferred on them by section 29A of the Value Added Tax Act 1994, 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/2004/777/introduction",
    "retrieved_at": "2026-10-29T05:29:18.910680+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."
}