{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2013/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2013/introduction.json",
  "legislation": "uksi/2013/3211",
  "legislation_title": "The Value Added Tax (Amendment) (No. 3) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2013",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 19th December 2013\nLaid before the House of Commons 20th December 2013\nComing into force 1st January 2014\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the power conferred by section 93(1) of the Value Added Tax Act 1994.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23, section 93(1) was amended by S.I. 2011/1043; 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 50(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11) 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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/3211/introduction",
    "retrieved_at": "2026-10-29T00:31:27.479113+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."
}