{
  "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-and-special-provisions-amendment-order-2006/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-and-special-provisions-amendment-order-2006/introduction.json",
  "legislation": "uksi/2006/2187",
  "legislation_title": "The Value Added Tax (Treatment of Transactions and Special Provisions) (Amendment) Order 2006",
  "legislation_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-and-special-provisions-amendment-order-2006",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 9th August 2006\nLaid before the House of Commons 10th August 2006\nComing into force 1st September 2006\nThe Treasury make the following Order in exercise of the powers conferred by sections 5(3), 50A and 97(5) of the Value Added Tax Act 1994:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23; section 50A was inserted by section 24(1) of the Finance Act 1995 (c. 4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/2187/introduction",
    "retrieved_at": "2026-10-29T04:23:26.094726+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."
}