{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no2-regulations-2006/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no2-regulations-2006/introduction.json",
  "legislation": "uksi/2006/2902",
  "legislation_title": "The Value Added Tax (Amendment) (No.2) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no2-regulations-2006",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "value added tax\nMade 3rd November 2006\nLaid before the House of Commons 3rd November 2006\nComing into force 1st December 2006\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the power conferred by paragraph 17 of Schedule 1 to 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(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."
    },
    {
      "type": "footnote",
      "label": "f2",
      "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/2006/2902/introduction",
    "retrieved_at": "2026-10-29T04:16:52.490730+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."
}