{
  "url": "https://openlegislation.uk/value-added-tax-relief-for-european-research-infrastructure-consortia-order-2012/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-relief-for-european-research-infrastructure-consortia-order-2012/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 20th November 2012\nLaid before the House of Commons 21st November 2012\nComing into force 1st January 2013\nThe Treasury make the following Order in exercise of the powers conferred by sections 30(4), 36A, 37(1) and 96(9) of the Value Added Tax Act 1994.\nIt appears to the Treasury that it is expedient to make this Order having regard to the need to conform with Articles 3(1)(a), 143(1)(g) and 151(1)(b) of Council Directive 2006/112/EC on the common system of value added tax.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23; section 36A was inserted by section 25 of the Finance Act 2002 (c. 23). Section 96(9) has been amended but the amendment is not relevant to this Order."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ No L 347, 11.12.06, p1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/2907/introduction",
    "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."
}