{
  "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-trading-stamps-order-1995/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-trading-stamps-order-1995/introduction.json",
  "legislation": "uksi/1995/3042",
  "legislation_title": "The Value Added Tax (Treatment of Transactions) (Trading Stamps) Order 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-trading-stamps-order-1995",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 28th November 1995\nLaid before the House of Commons 28th November 1995\nComing into force 1st June 1996\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": null,
  "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/1995/3042/introduction",
    "retrieved_at": "2026-10-29T12:57:33.605628+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."
}