{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-1997/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-1997/introduction.json",
  "legislation": "uksi/1997/2887",
  "legislation_title": "The Value Added Tax (Amendment) (No. 5) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 9th December 1997\nLaid before the House of Commons 9th December 1997\nComing into force 1st January 1998\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 6(14) 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 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/1997/2887/introduction",
    "retrieved_at": "2026-10-29T11:41:32.696047+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."
}