{
  "url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-order-2010/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-order-2010/introduction.json",
  "legislation": "uksi/2010/2239",
  "legislation_title": "The Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010",
  "legislation_url": "https://openlegislation.uk/value-added-tax-section-55a-specified-goods-and-services-and-excepted-supplies-order-2010",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 13th September 2010\nLaid before the House of Commons 14th September 2010\nComing into force 1st November 2010\nThe Treasury, in exercise of the powers conferred by sections 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 Finance Act 2006 (c.25), section 19(1) and was amended by section 50(1) of the Finance Act 2010 (c. 13)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2239/introduction",
    "retrieved_at": "2026-10-29T02:31:32.760911+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."
}