{
  "url": "https://openlegislation.uk/value-added-tax-zero-rate-for-personal-protective-equipment-extension-coronavirus-order-2020/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-zero-rate-for-personal-protective-equipment-extension-coronavirus-order-2020/introduction.json",
  "legislation": "uksi/2020/698",
  "legislation_title": "The Value Added Tax (Zero Rate for Personal Protective Equipment) (Extension) (Coronavirus) Order 2020",
  "legislation_url": "https://openlegislation.uk/value-added-tax-zero-rate-for-personal-protective-equipment-extension-coronavirus-order-2020",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 7th July 2020\nLaid before the House of Commons 8th July 2020\nComing into force 30th July 2020\nThe Treasury make this Order in exercise of the power conferred by section 30(4) of the Value Added Tax Act 1994.",
  "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/2020/698/introduction",
    "retrieved_at": "2026-10-28T22:28:29.045269+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."
}