{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-1997/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-1997/introduction.json",
  "legislation": "uksi/1997/1614",
  "legislation_title": "The Value Added Tax (Amendment) (No.3) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 2nd July 1997\nLaid before the House of Commons 2nd July 1997\nComing into force 3rd July 1997\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 25(1), 26(1), (3) and (4) and 58 of, and paragraph 2(7) of Schedule 11 to, 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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1614/introduction",
    "retrieved_at": "2026-10-29T12:06:28.823629+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."
}