{
  "url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-1991/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-1991/introduction.json",
  "legislation": "uksi/1991/2503",
  "legislation_title": "The Value Added Tax (Special Provisions) (Amendment) Order 1991",
  "legislation_url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-1991",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 4th November 1991\nLaid before the House of Commons 7th November 1991\nComing into force 1st December 1991\nThe Treasury, in exercise of the powers conferred on them by section 3(3) 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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2503/introduction",
    "retrieved_at": "2026-10-29T14:34:54.975837+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."
}