{
  "url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1994/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1994/introduction.json",
  "legislation": "uksi/1994/803",
  "legislation_title": "The Value Added Tax (Accounting and Records) (Amendment) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1994",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 17th March 1994\nLaid before the House of Commons 18th March 1994\nComing into force 1st May 1994\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by paragraph 2(4) of Schedule 7 to the Value Added Tax Act 1983 and sections 14(5A)(b) and 14A(4) of the Finance Act 1985 and of all other powers enabling them in that behalf, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1983 c. 55; section 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners; paragraph 2(4) of Schedule 7 was amended by section 25 of the Finance Act 1989 (c. 26)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1985 c. 54; sections 14(5A) and 14(A) were inserted by sections 16(1) and 17 of the Finance Act 1988 (c. 39)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/803/introduction",
    "retrieved_at": "2026-10-29T13:36:33.668558+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."
}