{
  "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-2012/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-2012/introduction.json",
  "legislation": "uksi/2012/3060",
  "legislation_title": "The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 2012",
  "legislation_url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 10th December 2012\nLaid before the House of Commons 11th December 2012\nComing into force 1st January 2013\nThe Treasury make the following Order in exercise of the powers conferred by section 37(1) of the Value Added Tax Act 1994.\nIt appears to the Treasury that it is expedient to make this Order having regard to the need to comply with Council Directive 2006/79/EC.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c.23."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ No L 286, 17.10.2006, p15."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/3060/introduction",
    "retrieved_at": "2026-10-29T01:11:02.512815+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."
}