{
  "url": "https://openlegislation.uk/value-added-tax-transport-order-1990/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-transport-order-1990/introduction.json",
  "legislation": "uksi/1990/752",
  "legislation_title": "The Value Added Tax (Transport) Order 1990",
  "legislation_url": "https://openlegislation.uk/value-added-tax-transport-order-1990",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Order made by the Treasury, laid before the House of Commons under section 45(3) of the Value Added Tax Act 1983, for approval by resolution of the House of Commons within twenty-eight days beginning with the day on which the Order was made subject to extension for periods of dissolution, prorogation or adjournment for more than four days.\nVALUE ADDED TAX\nMade 26th March 1990\nLaid before the House of Commons 28th March 1990\nComing into force 1st May 1990\nThe Treasury, in exercise of the powers conferred on them by sections 16(4) and 48(6) 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/1990/752/introduction",
    "retrieved_at": "2026-10-29T15:22:30.249544+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."
}