{
  "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-revocation-order-2021/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-revocation-order-2021/introduction.json",
  "legislation": "uksi/2021/1023",
  "legislation_title": "The Value Added Tax (Treatment of Transactions) (Revocation) Order 2021",
  "legislation_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-revocation-order-2021",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 9th September 2021\nLaid before the House of Commons 10th September 2021\nComing into force 21st October 2021\nThe Treasury, in exercise of the powers conferred by section 5(3)(c) of the Value Added Tax Act 1994, make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23. The Value Added Tax (Treatment of Transactions) Order 1992 (S.I. 1992/630) was made under section 3(3) of the Value Added Tax Act 1983 (c. 55), that section was repealed by paragraph 1 of Schedule 15 to the Value Added Tax Act 1994 and re-enacted in section 5(3) of the Value Added Tax Act 1994."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/1023/introduction",
    "retrieved_at": "2026-10-28T22:09:11.046842+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."
}