{
  "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2014/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2014/introduction.json",
  "legislation": "uksi/2014/1458",
  "legislation_title": "The Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2014",
  "legislation_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-excepted-supplies-order-2014",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 9th June 2014\nLaid before the House of Commons 9th June 2014\nComing into force 1st July 2014\nThe Treasury, in exercise of the power conferred on them by section 55A(9), (10), (11) and (14) 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. Section 55A was inserted by section 19(1) of the Finance Act 2006 (c.25) and was amended by section 50(1) of the Finance Act 2010 (c.13) and section 203 of, and paragraphs 2 and 6 of Schedule 28 to, the Finance Act 2012 (c.14)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/1458/introduction",
    "retrieved_at": "2026-10-29T00:14:05.889497+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."
}