{
  "url": "https://openlegislation.uk/value-added-tax-transport-order-2002/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-transport-order-2002/introduction.json",
  "legislation": "uksi/2002/1173",
  "legislation_title": "The Value Added Tax (Transport) Order 2002",
  "legislation_url": "https://openlegislation.uk/value-added-tax-transport-order-2002",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 24th April 2002\nLaid before the House of Commons 25th April 2002\nComing into force 1st June 2002\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 make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23. Section 96(9) was amended by the Finance Act 2001 (c. 9), section 99(6) and Schedule 31, paragraph 5."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1173/introduction",
    "retrieved_at": "2026-10-29T06:59:25.136495+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."
}