{
  "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2001/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2001/introduction.json",
  "legislation": "uksi/2001/3453",
  "legislation_title": "The Value Added Tax (Refund of Tax) Order 2001",
  "legislation_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2001",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 22nd October 2001\nLaid before the House of Commons 23rd October 2001\nComing into force 1st December 2001\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/2001/3453/introduction",
    "retrieved_at": "2026-10-29T07:26:57.154955+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."
}