{
  "url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-1999/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-1999/introduction.json",
  "legislation": "uksi/1999/2831",
  "legislation_title": "The Value Added Tax (Special Provisions) (Amendment) Order 1999",
  "legislation_url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-1999",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 14th October 1999\nLaid before the House of Commons 15th October 1999\nComing into force 1st December 1999\nThe Treasury, in exercise of the powers conferred on them by section 50A(1) 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 50A was inserted by section 24(1) of the Finance Act 1995 (c. 4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/2831/introduction",
    "retrieved_at": "2026-10-29T09:43:41.912073+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."
}