{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2008/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2008/introduction.json",
  "legislation": "uksi/2008/3021",
  "legislation_title": "The Value Added Tax (Amendment) (No 2) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2008",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 24th November 2008\nLaid before the House of Commons 24th November 2008\nComing into force 1st December 2008\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 26B and 88(5) of, and paragraphs 2(1), 2(10) and 2A of Schedule 11 to, the Value Added Tax Act 1994:",
  "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. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c.11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs. Section 26B of the Value Added Tax Act 1994 was inserted by section 23(1) and (4) of the Finance Act 2002 (c.23)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/3021/introduction",
    "retrieved_at": "2026-10-29T03:21:37.399650+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."
}