{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2002/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2002/introduction.json",
  "legislation": "uksi/2002/3027",
  "legislation_title": "The Value Added Tax (Amendment) (No. 4) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2002",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 6th December 2002\nLaid before the House of Commons 9th December 2002\nComing into force 1st January 2003\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 26A(3), (4) and (5), and 36(5), (6) and (7), of 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 26A was inserted by section 22(1) of the Finance Act 2002 (c. 23); section 36(5) was amended by section 39(4) of the Finance Act 1997 (c. 16) and by section 22(2) of the Finance Act 2002; 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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/3027/introduction",
    "retrieved_at": "2026-10-29T06:37:36.187452+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."
}