{
  "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1997/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1997/introduction.json",
  "legislation": "uksi/1997/2558",
  "legislation_title": "The Value Added Tax (Refund of Tax) Order 1997",
  "legislation_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 27th October 1997\nLaid before the House of Commons 28th October 1997\nComing into force 1st December 1997\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/1997/2558/introduction",
    "retrieved_at": "2026-10-29T11:46:58.493099+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."
}