{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-7-regulations-2007/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-7-regulations-2007/introduction.json",
  "legislation": "uksi/2007/3099",
  "legislation_title": "The Value Added Tax (Amendment) (No. 7) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-7-regulations-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "This Statutory Instrument has been made in consequence of a defect in SI 2007/2922 and is being issued free of charge to all known recipients of that Statutory Instrument.\nvalue added tax\nMade 29th October 2007\nLaid before the House of Commons 30th October 2007\nComing into force in accordance with regulation 1(2)\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraph 7(2), (3) and (4) of Schedule 6 to the Value Added Tax Act 1994:",
  "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. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) 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. Paragraph 7(2), (3) and (4) of Schedule 6 to the Value Added Tax Act 1994 was inserted by section 99(5) of the Finance Act 2007 (c. 11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/3099/introduction",
    "retrieved_at": "2026-10-29T03:42:10.337317+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."
}