{
  "url": "https://openlegislation.uk/value-added-tax-supply-of-temporarily-imported-goods-order-1992/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-supply-of-temporarily-imported-goods-order-1992/introduction.json",
  "legislation": "uksi/1992/3130",
  "legislation_title": "The Value Added Tax (Supply of Temporarily Imported Goods) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-supply-of-temporarily-imported-goods-order-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 9th December 1992\nLaid before the House of Commons 11th December 1992\nComing into force 1st January 1993\nThe Treasury, in exercise of the powers conferred on them by section 3(3) of the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Order:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1983 (c. 55); section 3(3) was amended by the Finance (No. 2) Act 1992 (c. 48), section 14(2) and Schedule 3, paragraph 4(1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3130/introduction",
    "retrieved_at": "2026-10-29T14:09:28.687818+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."
}