{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2000/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2000/introduction.json",
  "legislation": "uksi/2000/794",
  "legislation_title": "The Value Added Tax (Amendment) (No. 3) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2000",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 21st March 2000\nLaid before the House of Commons 21st March 2000\nComing into force 22nd March 2000\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 3, 25(1) and 26(3) of, and paragraph 9 of Schedule 2, paragraph 10 of Schedule 3 and paragraph 8 of Schedule 3A to the Value Added Tax Act 1994 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": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/794/introduction",
    "retrieved_at": "2026-10-29T09:17:10.802594+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."
}