{
  "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2006/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2006/introduction.json",
  "legislation": "uksi/2006/1793",
  "legislation_title": "The Value Added Tax (Refund of Tax) Order 2006",
  "legislation_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2006",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 5th July 2006\nLaid before the House of Commons 6th July 2006\nComing into force 1st August 2006\nThe Treasury make the following Order in exercise of the powers conferred by section 33(3)(k) of the Value Added Tax Act 1994:",
  "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/2006/1793/introduction",
    "retrieved_at": "2026-10-29T04:26:18.513827+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."
}