{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2009/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2009/introduction.json",
  "legislation": "uksi/2009/1967",
  "legislation_title": "The Value Added Tax (Amendment) (No. 3) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2009",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 21st July 2009\nLaid before the House of Commons 22nd July 2009\nComing into force 15th August 2009\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 6(14) and 35(2) of the Value Added Tax Act 1994.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 96(1) of the Value Added Tax Act 1994 (c. 23) defines “the Commissioners” as meaning the Commissioners of Customs and Excise. 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."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1994 c. 23."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1967/introduction",
    "retrieved_at": "2026-10-29T03:08:13.590737+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."
}