{
  "url": "https://openlegislation.uk/value-added-tax-tax-free-shops-order-1994/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-tax-free-shops-order-1994/introduction.json",
  "legislation": "uksi/1994/686",
  "legislation_title": "The Value Added Tax (Tax Free Shops) Order 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-tax-free-shops-order-1994",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 9th March 1994\nLaid before the House of Commons 10th March 1994\nComing into force 1st April 1994\nThe Treasury, in exercise of the powers conferred on them by sections 16(4) and 48(6) of the Value Added Tax Act 1983 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": "1983 c. 55."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/686/introduction",
    "retrieved_at": "2026-10-29T13:37:29.228391+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."
}