{
  "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1995/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1995/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 30th March 1995\nLaid before the House of Commons 31st March 1995\nComing into force in accordance with article 1\nThe Treasury, in exercise of the powers conferred on them by section 5(3) of the Value Added Tax Act 1994 and of all other powers enabling them in that behalf, hereby make the following Order:",
  "extent": "E+W+S+N.I.",
  "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/1995/958/introduction",
    "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."
}