{
  "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1995/article-1",
  "json_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1995/article-1.json",
  "legislation": "uksi/1995/958",
  "legislation_title": "The Value Added Tax (Treatment of Transactions) Order 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1995",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "This Order may be cited as the Value Added Tax (Treatment of Transactions) Order 1995 and shall come into force on the day that the Finance Bill 1995 is passed.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 1 in force at 1.5.1995, see art. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/958/article/1",
    "retrieved_at": "2026-10-29T13:11:42.720521+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."
}