{
  "url": "https://openlegislation.uk/value-added-tax-sport-order-2014/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-sport-order-2014/introduction.json",
  "legislation": "uksi/2014/3185",
  "legislation_title": "The Value Added Tax (Sport) Order 2014",
  "legislation_url": "https://openlegislation.uk/value-added-tax-sport-order-2014",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 1st December 2014\nLaid before the House of Commons 2nd December 2014\nComing into force 1st January 2015\nThe Treasury make the following Order in exercise of the powers conferred by sections 31(2) and 96(9) of the Value Added Tax Act 1994.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23; section 96(9) was amended by section 99(6) of, and paragraph 5 of Schedule 31 to, the Finance Act 2001 (c. 9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/3185/introduction",
    "retrieved_at": "2026-10-28T23:54:51.716761+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."
}