{
  "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2000/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2000/introduction.json",
  "legislation": "uksi/2000/1046",
  "legislation_title": "The Value Added Tax (Refund of Tax) Order 2000",
  "legislation_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2000",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 12th April 2000\nLaid before the House of Commons 13th April 2000\nComing into force 8th May 2000\nThe Treasury, in exercise of the powers conferred on them by section 33(3) of the Value Added Tax Act 1994, 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/2000/1046/introduction",
    "retrieved_at": "2026-10-29T09:12:37.490028+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."
}