{
  "url": "https://openlegislation.uk/value-added-tax-reverse-charge-gas-and-electricity-order-2004/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-reverse-charge-gas-and-electricity-order-2004/introduction.json",
  "legislation": "uksi/2004/3149",
  "legislation_title": "The Value Added Tax (Reverse Charge) (Gas and Electricity) Order 2004",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reverse-charge-gas-and-electricity-order-2004",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 30th November 2004\nLaid before the House of Commons 2nd December 2004\nComing into force 1st January 2005\nThe Treasury, in exercise of the powers conferred on them by section 8(5) of the Value Added Tax Act 1994, 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/2004/3149/introduction",
    "retrieved_at": "2026-10-29T05:14:38.515871+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."
}