{
  "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2014/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2014/introduction.json",
  "legislation": "uksi/2014/1112",
  "legislation_title": "The Value Added Tax (Refund of Tax) Order 2014",
  "legislation_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2014",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 28th April 2014\nLaid before the House of Commons 29th April 2014\nComing into force 20th May 2014\nThe Treasury make the following Order in exercise of the power 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, there are amendments to section 33(3) not relevant to this Order."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/1112/introduction",
    "retrieved_at": "2026-10-29T00:17:49.799722+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."
}