{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2010/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2010/introduction.json",
  "legislation": "uksi/2010/3022",
  "legislation_title": "The Value Added Tax (Amendment) (No. 4) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-4-regulations-2010",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 20th December 2010\nLaid before the House of Commons 21st December 2010\nComing into force in accordance with regulation 1\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 6(14), 24(6), 24(6A), 25(1) and 26 of the Value Added Tax Act 1994.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 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": "Section 6 was amended by section 26 of, and paragraph 1 of Schedule 3 to, the Finance Act 1996 (c. 8), section 22 of the Finance Act 1998 (c. 36) and section 76 of, and paragraphs 1 and 2 of Part 1 of Schedule 36 to, the Finance Act 2009 (c. 10); there are further amendments but they are not relevant."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 24(6A) was inserted by paragraph 1(6) of Schedule 8 to the Finance (No. 3) Act 2010 (c. 33)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/3022/introduction",
    "retrieved_at": "2026-10-29T02:22:07.232803+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."
}