{
  "url": "https://openlegislation.uk/value-added-tax-relief-for-european-research-infrastructure-consortia-order-2012/article-1",
  "json_url": "https://openlegislation.uk/value-added-tax-relief-for-european-research-infrastructure-consortia-order-2012/article-1.json",
  "legislation": "uksi/2012/2907",
  "legislation_title": "The Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012",
  "legislation_url": "https://openlegislation.uk/value-added-tax-relief-for-european-research-infrastructure-consortia-order-2012",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) This Order may be cited as the Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012 and comes into force on 1st January 2013.\n(2) This Order has effect in relation to importations, acquisitions or supplies made on or after 1st January 2013.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 1 in force at 1.1.2013, see art. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/2907/article/1",
    "retrieved_at": "2026-10-29T01:12:49.415473+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."
}