{
  "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-revocation-order-1990/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-revocation-order-1990/introduction.json",
  "legislation": "uksi/1990/1188",
  "legislation_title": "The Value Added Tax (Refund of Tax) (Revocation) Order 1990",
  "legislation_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-revocation-order-1990",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 5th June 1990\nLaid before the House of Commons 8th June 1990\nComing into force 30th June 1990\nThe Treasury, in exercise of the powers conferred on them by section 20(3) of the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1983 c. 55."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/1188/introduction",
    "retrieved_at": "2026-10-29T15:19:32.183911+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."
}