{
  "url": "https://openlegislation.uk/finance-no-2-act-2017-part-3-appointed-days-regulations-2018/introduction",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017-part-3-appointed-days-regulations-2018/introduction.json",
  "legislation": "uksi/2018/298",
  "legislation_title": "The Finance (No. 2) Act 2017, Part 3 (Appointed Days) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2017-part-3-appointed-days-regulations-2018",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Customs\nValue Added Tax\nMade 5th March 2018\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 59(1)(b) and (2) of the Finance (No. 2) Act 2017:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2017 c. 32."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/298/introduction",
    "retrieved_at": "2026-10-28T23:00:52.853678+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."
}