{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2007/article-1",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2007/article-1.json",
  "legislation": "uksi/2007/1601",
  "legislation_title": "The Value Added Tax (Reduced Rate) Order 2007",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2007",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "(1) This Order may be cited as the Value Added Tax (Reduced Rate) Order 2007 and comes into force on 1st July 2007.\n(2) Articles 3(a) and 4 have effect in relation to supplies made on or after 1st July 2007.\n(3) Articles 3(b) and 5 have effect in relation to supplies made on or after 1st July 2007 but before 1st July 2008.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/1601/article/1",
    "retrieved_at": "2026-10-29T03:51:39.695866+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."
}