{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2007/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2007/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 4th June 2007\nLaid before the House of Commons 5th June 2007\nComing into force 1st July 2007\nThe Treasury make the following Order in exercise of the powers conferred by sections 29A and 96(9) of the Value Added Tax Act 1994:",
  "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/2007/1601/introduction",
    "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."
}