{
  "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2020/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2020/introduction.json",
  "legislation": "uksi/2020/185",
  "legislation_title": "The Value Added Tax (Refund of Tax) Order 2020",
  "legislation_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2020",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 25th February 2020\nLaid before the House of Commons 26th February 2020\nComing into force 1st April 2020\nThe Treasury make the following Order in exercise of the power conferred by section 33E of the Value Added Tax Act 1994.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23; section 33E was inserted by section 122 of the Finance Act 2016 (c. 24)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/185/introduction",
    "retrieved_at": "2026-10-28T22:33:18.775172+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."
}