{
  "url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-no-2-order-1999/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-no-2-order-1999/introduction.json",
  "legislation": "uksi/1999/3120",
  "legislation_title": "The Value Added Tax (Special Provisions) (Amendment) (No. 2) Order 1999",
  "legislation_url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-no-2-order-1999",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 19th November 1999\nLaid before the House of Commons 22nd November 1999\nComing into force 1st January 2000\nThe Treasury, in exercise of the powers conferred on them by sections 5(3) and 50A of the Value Added Tax Act 1994 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": "1994 c. 23; Section 5cA was inserted by section 24 of the Finance Act 1995 (c. 4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/3120/introduction",
    "retrieved_at": "2026-10-29T09:34:52.091738+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."
}