{
  "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1989/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1989/introduction.json",
  "legislation": "uksi/1989/1217",
  "legislation_title": "The Value Added Tax (Refund of Tax) Order 1989",
  "legislation_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1989",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 14th July 1989\nLaid before the House of Commons 27th July 1989\nComing into force 1st September 1989\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": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1983 c. 55."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/1217/introduction",
    "retrieved_at": "2026-10-29T15:40:38.773444+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."
}