{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2003/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2003/introduction.json",
  "legislation": "uksi/2003/1485",
  "legislation_title": "The Value Added Tax (Amendment) (No. 4) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2003",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 6th June 2003\nLaid before the House of Commons 9th June 2003\nComing into force 1st July 2003\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 30(8) and 88(5) of, and paragraph 2(1), (2), (10) and (11) of Schedule 11 to, the Value Added Tax Act 1994, 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 under the Act. Section 88 was amended by paragraph 4 of Schedule 31 to the Finance Act 2001 c. 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/1485/introduction",
    "retrieved_at": "2026-10-29T06:22:48.713865+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."
}