{
  "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2023/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2023/introduction.json",
  "legislation": "uksi/2023/19",
  "legislation_title": "The Value Added Tax (Refund of Tax) Order 2023",
  "legislation_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-order-2023",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 11th January 2023\nLaid before the House of Commons 13th January 2023\nComing into force 9th February 2023\nThe Treasury, in exercise of the powers conferred by section 33(3)(k) of the Value Added Tax Act 1994, make the following Order:",
  "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/2023/19/introduction",
    "retrieved_at": "2026-10-28T21:50:59.378559+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."
}