{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-smoking-cessation-products-order-2008/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-smoking-cessation-products-order-2008/introduction.json",
  "legislation": "uksi/2008/1410",
  "legislation_title": "The Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reduced-rate-smoking-cessation-products-order-2008",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 2nd June 2008\nLaid before the House of Commons 3rd June 2008\nComing into force 30th June 2008\nThe Treasury make the following Order in exercise of the powers conferred by section 29A 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/2008/1410/introduction",
    "retrieved_at": "2026-10-29T03:30:32.112048+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."
}