{
  "url": "https://openlegislation.uk/value-added-tax-terminal-markets-order-1973/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-terminal-markets-order-1973/introduction.json",
  "legislation": "uksi/1973/173",
  "legislation_title": "The Value Added Tax (Terminal Markets) Order 1973",
  "legislation_url": "https://openlegislation.uk/value-added-tax-terminal-markets-order-1973",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 6th February 1973\nLaid before the House of Commons 13th February 1973\nComing into Operation 1st April 1973\nThe Treasury, in exercise of the powers conferred on them by section 26 of the Finance Act 1972 hereby make the following Order:—",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1973/173/introduction",
    "retrieved_at": "2026-10-29T22:19:23.811276+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."
}