{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-1999/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-1999/introduction.json",
  "legislation": "uksi/1999/3114",
  "legislation_title": "The Value Added Tax (Amendment) (No. 4) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-1999",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 22nd November 1999\nLaid before the House of Commons 22nd November 1999\nComing into force 1st January 2000\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 26(1), (3) and (4) of the Value Added Tax Act 1994 and section 13(1), (5), (6) and (7) of the Finance Act 1999 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."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1999 c. 16; section 13(7) defines “the Commissioners” as meaning the Commissioners of Customs and Excise."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/3114/introduction",
    "retrieved_at": "2026-10-29T09:34:56.500473+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."
}