{
  "url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-2004/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-2004/introduction.json",
  "legislation": "uksi/2004/779",
  "legislation_title": "The Value Added Tax (Special Provisions) (Amendment) Order 2004",
  "legislation_url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-2004",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 17th March 2004\nLaid before the House of Commons 17th March 2004\nComing into force 18th March 2004\nThe Treasury, in exercise of their powers conferred upon them by section 5(3) of the Value Added Tax Act 1994 hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/779/introduction",
    "retrieved_at": "2026-10-29T05:29:15.774195+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."
}