{
  "url": "https://openlegislation.uk/value-added-tax-tribunals-appeals-northern-ireland-order-1994/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-tribunals-appeals-northern-ireland-order-1994/introduction.json",
  "legislation": "uksi/1994/1978",
  "legislation_title": "The Value Added Tax Tribunals Appeals (Northern Ireland) Order 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-tribunals-appeals-northern-ireland-order-1994",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 22nd July 1994\nLaid before Parliament 26th July 1994\nComing into force 1st October 1994\nThe Lord Chancellor, in exercise of the powers conferred on him by section 26 of the Finance Act 1985, hereby makes the following Order:–",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1985 c. 54, power exercised in England and Wales by S.I. 1986/2288."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1978/introduction",
    "retrieved_at": "2026-10-29T13:28:44.120341+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."
}