{
  "url": "https://openlegislation.uk/value-added-tax-registered-social-landlords-no-2-order-1997/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-registered-social-landlords-no-2-order-1997/introduction.json",
  "legislation": "uksi/1997/51",
  "legislation_title": "The Value Added Tax (Registered Social Landlords) (No. 2) Order 1997",
  "legislation_url": "https://openlegislation.uk/value-added-tax-registered-social-landlords-no-2-order-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 14th January 1997\nLaid before the House of Commons 15th January 1997\nComing into force 1st March 1997\nThe Treasury in exercise of the powers conferred on them by section 51(2) of the Value Added Tax Act 1994 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": "1994 c. 23."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/51/introduction",
    "retrieved_at": "2026-10-29T12:27:53.847714+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."
}