{
  "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1986/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1986/introduction.json",
  "legislation": "uksi/1986/336",
  "legislation_title": "The Value Added Tax (Refund of Tax) Order 1986",
  "legislation_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1986",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 25th February 1986\nLaid before the House of Commons 27th February 1986\nComing into Operation 1st April 1986\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/1986/336/introduction",
    "retrieved_at": "2026-10-29T16:53:38.876409+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."
}