{
  "url": "https://openlegislation.uk/value-added-tax-reverse-charge-anti-avoidance-order-1997/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-reverse-charge-anti-avoidance-order-1997/introduction.json",
  "legislation": "uksi/1997/1523",
  "legislation_title": "The Value Added Tax (Reverse Charge) (Anti-avoidance) Order 1997",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reverse-charge-anti-avoidance-order-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 30th June 1997\nLaid before the House of Commons 30th June 1997\nComing into force in accordance with article 1\nThe Treasury, in exercise of the powers conferred on them by section 8(5), (7) and (8) 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; section 8(7) and (8) was added by section 42 of the Finance Act 1997 (c. 16)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1523/introduction",
    "retrieved_at": "2026-10-29T12:06:58.534999+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."
}