{
  "url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-2002/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-2002/introduction.json",
  "legislation": "uksi/2002/1280",
  "legislation_title": "The Value Added Tax (Special Provisions) (Amendment) Order 2002",
  "legislation_url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-2002",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 8th May 2002\nLaid before the House of Commons 9th May 2002\nComing into force 1st June 2002\nThe Treasury, in exercise of the powers conferred on them by sections 5(5) and 43(2) 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 43(2) was amended by the Finance Act 1997 (c. 16), section 40(2)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1280/introduction",
    "retrieved_at": "2026-10-29T06:57:56.232135+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."
}