{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2004/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2004/introduction.json",
  "legislation": "uksi/2004/1082",
  "legislation_title": "The Value Added Tax (Amendment) (No. 2) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2004",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 7th April 2004\nLaid before the House of Commons 7th April 2004\nComing into force 1st May 2004\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 14(3), 16(1), 25(6), 93(1) and 93(2) of, and paragraphs 2(3) and 2A(2) of Schedule 11 to, the Value Added Tax Act 1994, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23; section 96(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners under the Act: Section 24 of the Finance Act 2002 (c. 23), which inserted paragraph 2A of Schedule 11, was brought into force on 1st December 2003, the day appointed by S.I. 2003/3043 (C.114)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1082/introduction",
    "retrieved_at": "2026-10-29T05:27:33.764639+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."
}