{
  "url": "https://openlegislation.uk/value-added-tax-terminal-markets-amendment-order-1987/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-terminal-markets-amendment-order-1987/introduction.json",
  "legislation": "uksi/1987/806",
  "legislation_title": "The Value Added Tax (Terminal Markets) (Amendment) Order 1987",
  "legislation_url": "https://openlegislation.uk/value-added-tax-terminal-markets-amendment-order-1987",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 5th May 1987\nLaid before the House of Commons 7th May 1987\nComing into force 1st June 1987\nThe Treasury, in exercise of the powers conferred on them by section 34 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/1987/806/introduction",
    "retrieved_at": "2026-10-29T16:27:12.534441+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."
}