{
  "url": "https://openlegislation.uk/value-added-tax-terminal-markets-amendment-order-1981/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-terminal-markets-amendment-order-1981/introduction.json",
  "legislation": "uksi/1981/338",
  "legislation_title": "The Value Added Tax (Terminal Markets) (Amendment) Order 1981",
  "legislation_url": "https://openlegislation.uk/value-added-tax-terminal-markets-amendment-order-1981",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 5th March 1981\nLaid before the House of Commons 13th March 1981\nComing into Operation 6th April 1981\nThe Treasury, in exercise of the powers conferred on them by sections 26 and 43(1) of the Finance Act 1972 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": ", to which there are substantial amendments, not relevant to this Order, made by the Finance Act 1977 (c. 36)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1981/338/introduction",
    "retrieved_at": "2026-10-29T18:42:46.691214+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."
}