{
  "url": "https://openlegislation.uk/value-added-tax-removal-of-goods-amendment-order-2012/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-removal-of-goods-amendment-order-2012/introduction.json",
  "legislation": "uksi/2012/2953",
  "legislation_title": "The Value Added Tax (Removal of Goods) (Amendment) Order 2012",
  "legislation_url": "https://openlegislation.uk/value-added-tax-removal-of-goods-amendment-order-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 26th November 2012\nLaid before the House of Commons 27th November 2012\nComing into force 1st January 2013\nThe Treasury, in exercise of the powers conferred by section 5(3) of the Value Added Tax Act 1994, make the following Order:",
  "extent": "E+W+S+N.I.",
  "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/2012/2953/introduction",
    "retrieved_at": "2026-10-29T01:12:18.654244+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."
}