{
  "url": "https://openlegislation.uk/value-added-tax-special-provisions-order-1995-amendment-order-1995/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-special-provisions-order-1995-amendment-order-1995/introduction.json",
  "legislation": "uksi/1995/1385",
  "legislation_title": "The Value Added Tax (Special Provisions) Order 1995 (Amendment) Order 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-special-provisions-order-1995-amendment-order-1995",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "This Statutory Instrument has been printed to correct an error in S.I. 1995/1268 and is being issued free of charge to all known recipients of that Statutory Instrument.\nVALUE ADDED TAX\nMade 25th May 1995\nLaid before the House of Commons 26th May 1995\nComing into force 1st June 1995\nThe Treasury, in exercise of the powers conferred on them by section 5(3) 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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1385/introduction",
    "retrieved_at": "2026-10-29T13:08:44.850467+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."
}