{
  "url": "https://openlegislation.uk/value-added-tax-transport-order-1994/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-transport-order-1994/introduction.json",
  "legislation": "uksi/1994/3014",
  "legislation_title": "The Value Added Tax (Transport) Order 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-transport-order-1994",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nApproved by the House of CommonsMade 29th November 1994\nLaid before the House of Commons 29th November 1994\nComing into force 1st April 1995\nThe Treasury, in exercise of the powers conferred on them by sections 30(4) and 96(9) of the Value Added Tax Act 1994 and of all other powers enabling them in that behalf, hereby makes 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/1994/3014/introduction",
    "retrieved_at": "2026-10-29T13:22:18.258218+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."
}