{
  "url": "https://openlegislation.uk/value-added-tax-reverse-charge-amendment-order-2003/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-reverse-charge-amendment-order-2003/introduction.json",
  "legislation": "uksi/2003/863",
  "legislation_title": "The Value Added Tax (Reverse Charge) (Amendment) Order 2003",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reverse-charge-amendment-order-2003",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 25th March 2003\nLaid before the House of Commons 26th March 2003\nComing into force in accordance with article 1\nThe Treasury, in exercise of the powers conferred upon them by section 8(5) 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/2003/863/introduction",
    "retrieved_at": "2026-10-29T06:27:11.224177+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."
}