{
  "url": "https://openlegislation.uk/value-added-tax-sport-sports-competitions-and-physical-education-order-1999/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-sport-sports-competitions-and-physical-education-order-1999/introduction.json",
  "legislation": "uksi/1999/1994",
  "legislation_title": "The Value Added Tax (Sport, Sports Competitions and Physical Education) Order 1999",
  "legislation_url": "https://openlegislation.uk/value-added-tax-sport-sports-competitions-and-physical-education-order-1999",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nApproved by the House of CommonsMade 14th July 1999\nLaid before the House of Commons 20th July 1999\nComing into force 1st January 2000\nThe Treasury, in exercise of the powers conferred on them by sections 31(2) and 96(9) 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/1999/1994/introduction",
    "retrieved_at": "2026-10-29T10:16:20.475116+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."
}