{
  "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1985/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1985/introduction.json",
  "legislation": "uksi/1985/1101",
  "legislation_title": "The Value Added Tax (Refund of Tax) Order 1985",
  "legislation_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1985",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 17th July 1985\nLaid before the House of Commons 18th July 1985\nComing into Operation 1st August 1985\nThe Treasury, in exercise of the powers conferred on them by section 20(3) of the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, 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/1985/1101/introduction",
    "retrieved_at": "2026-10-29T17:07:13.802817+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."
}