{
  "url": "https://openlegislation.uk/value-added-tax-tour-operators-amendment-order-2009/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-tour-operators-amendment-order-2009/introduction.json",
  "legislation": "uksi/2009/3166",
  "legislation_title": "The Value Added Tax (Tour Operators) (Amendment) Order 2009",
  "legislation_url": "https://openlegislation.uk/value-added-tax-tour-operators-amendment-order-2009",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 2nd December 2009\nLaid before the House of Commons 3rd December 2009\nComing into force 1st January 2010\nThe Treasury make the following Order in exercise of the powers conferred by section 53(1) and (2) of the Value Added Tax Act 1994.",
  "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/2009/3166/introduction",
    "retrieved_at": "2026-10-29T02:59:57.188609+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."
}