{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2004/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2004/introduction.json",
  "legislation": "uksi/2004/1675",
  "legislation_title": "The Value Added Tax (Amendment) (No. 3) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2004",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 1st July 2004\nLaid before the House of Commons 1st July 2004\nComing into force 22nd July 2004\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 3(2), 3(4), 25(1), 49(2), 49(3) and 58 of and Schedule 1 paragraph 17, Schedule 2 paragraph 9, Schedule 3 paragraph 10, Schedule 3A paragraph 8 and Schedule 11 paragraphs 2(1), 2(11) and 7(1) to the Value Added Tax Act 1994, sections 133(1), 133(2) and 133(5) of the Finance Act 1999, and section 143(1) of and Schedule 38 paragraphs 1(1), 1(2), 2(1), 2(2), 3(1), 3(2), 3(3), 4(1), 4(2), 4(3), 5 and 7(1) to the Finance Act 2000, hereby make the following regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23; section 96(1) provides that “the Commissioners” means the Commissioners of Customs and Excise and that “regulations” means regulations made by the Commissioners under the Act. Schedule 3A was inserted by the Finance Act 2000 (c. 17) section 136(8) and Schedule 36."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1999 c. 16."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2000 c. 17."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1675/introduction",
    "retrieved_at": "2026-10-29T05:23:33.408518+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."
}