{
  "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1976/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1976/introduction.json",
  "legislation": "uksi/1976/2028",
  "legislation_title": "The Value Added Tax (Refund of Tax) Order 1976",
  "legislation_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1976",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 29th November 1976\nLaid before the House of Commons 6th December 1976\nComing into Operation 1st April 1977\nThe Treasury, in exercise of the powers conferred on them by section 15(3) of the Finance Act 1972, hereby make the following Order:—",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1976/2028/introduction",
    "retrieved_at": "2026-10-29T20:13:39.868695+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."
}