{
  "url": "https://openlegislation.uk/value-added-tax-tour-operators-amendment-order-1995/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-tour-operators-amendment-order-1995/introduction.json",
  "legislation": "uksi/1995/1495",
  "legislation_title": "The Value Added Tax (Tour Operators) (Amendment) Order 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-tour-operators-amendment-order-1995",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 9th June 1995\nLaid before the House of Commons 9th June 1995\nComing into force 1st January 1996\nThe Treasury, in exercise of the powers conferred on them by section 53(1) and (2) of the Value Added Tax Act 1994 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": "1994 c. 23."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1495/introduction",
    "retrieved_at": "2026-10-29T13:07:50.646117+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."
}