{
  "url": "https://openlegislation.uk/value-added-tax-supplies-of-goods-where-input-tax-cannot-be-recovered-order-1999/article-1",
  "json_url": "https://openlegislation.uk/value-added-tax-supplies-of-goods-where-input-tax-cannot-be-recovered-order-1999/article-1.json",
  "legislation": "uksi/1999/2833",
  "legislation_title": "The Value Added Tax (Supplies of Goods where Input Tax cannot be recovered) Order 1999",
  "legislation_url": "https://openlegislation.uk/value-added-tax-supplies-of-goods-where-input-tax-cannot-be-recovered-order-1999",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": "Citation and commencement",
  "text": "This Order may be cited as the Value Added Tax (Supplies of Goods where Input Tax cannot be recovered) Order 1999 and shall come into force on 1st March 2000 in respect of supplies made on or after that date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/2833/article/1",
    "retrieved_at": "2026-10-29T09:43:39.985190+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."
}