{
  "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-to-museums-and-galleries-amendment-order-2012/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-to-museums-and-galleries-amendment-order-2012/introduction.json",
  "legislation": "uksi/2012/2731",
  "legislation_title": "The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2012",
  "legislation_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-to-museums-and-galleries-amendment-order-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 30th October 2012\nLaid before the House of Commons 31st October 2012\nComing into force 1st December 2012\nThe Treasury, in exercise of the powers conferred by section 33A(9) of the Value Added Tax Act 1994, makes the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23: section 33A was inserted by section 98 of the Finance Act 2001 (c. 9) and amended by section 118 of, and paragraphs 32 and 33 of Schedule 39 to, the Finance Act 2008 (c. 9) and S.I. 2009/403."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/2731/introduction",
    "retrieved_at": "2026-10-29T01:14:59.962796+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."
}