{
  "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1995/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1995/introduction.json",
  "legislation": "uksi/1995/1978",
  "legislation_title": "The Value Added Tax (Refund of Tax) Order 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1995",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 26th July 1995\nLaid before the House of Commons 26th July 1995\nComing into force 18th August 1995\nThe Treasury, in exercise of the powers conferred on them by section 33(3) of the Value Added Tax Act 1994 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": "1994 c. 23."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1978/introduction",
    "retrieved_at": "2026-10-29T13:04:49.224023+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."
}