{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2005/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2005/introduction.json",
  "legislation": "uksi/2005/726",
  "legislation_title": "The Value Added Tax (Reduced Rate) Order 2005",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2005",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 16th March 2005\nLaid before the House of Commons 16th March 2005\nComing into force 7th April 2005\nThe Treasury, in exercise of the powers conferred upon them by sections 29A and 96(9) 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/2005/726/introduction",
    "retrieved_at": "2026-10-29T05:03:37.253997+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."
}