{
  "url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-2001/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-2001/introduction.json",
  "legislation": "uksi/2001/3753",
  "legislation_title": "The Value Added Tax (Special Provisions) (Amendment) Order 2001",
  "legislation_url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-2001",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 22nd November 2001\nLaid before the House of Commons 23rd November 2001\nComing into force 2nd January 2002\nThe Treasury, in exercise of the powers conferred on them by section 50A(5) and (6) 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 of the Finance Act 1995 (c. 4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3753/introduction",
    "retrieved_at": "2026-10-29T07:21:43.890474+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."
}