{
  "url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1992/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1992/introduction.json",
  "legislation": "uksi/1992/3128",
  "legislation_title": "The Value Added Tax (Reverse Charge) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 9th December 1992\nLaid before the House of Commons 11th December 1992\nComing into force 1st January 1993\nThe Treasury, in exercise of the powers conferred on them by virtue of section 7(5) and (6) of the Value Added Tax Act 1983 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": "1983 c. 55; section 7(6) was added by section 14(2) of and paragraph 8 of Schedule 3 to the Finance (No. 2) Act 1992 (c. 48)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3128/introduction",
    "retrieved_at": "2026-10-29T14:09:30.111916+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."
}