{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-2014/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-2014/introduction.json",
  "legislation": "uksi/2014/2430",
  "legislation_title": "The Value Added Tax (Amendment) (No.3) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no3-regulations-2014",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 10th September 2014\nLaid before the House of Commons 10th September 2014\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 36(5)(a), (c), (f) and (7)(b), 39(1) and (3), 80(6) and 80A(1) and (3) to (7) of, paragraphs 4(5)(a) and (b), 7(3), 12(4), 16C(4)(a) and (b), 16J(1), 16K(5)(a) and (b) and 16L of Schedule 3B to, and paragraphs 5(5)(a) and (b), 6(2), 10(3)(b), 17(4), 19, 23(4)(a) and (b), 30(1), 31(5)(a) and (b) and 32 of Schedule 3BA 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) of the Act defines “the Commissioners” to mean “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 Revenue and Customs by section 5(1) 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. Section 36(5) was amended by section 23 of the Finance Act 1998 (c.36), section 15 of the Finance Act 1999 (c.16) and section 22(2) and (3) of the Finance Act 2002 (c.23). Section 39 was amended by section 77 of the Finance Act 2009 (c.10) and section 204 of the Finance Act 2012 (c.14). Section 80A was inserted by section 46(2) of the Finance Act 2007 (c.11) and was amended by section 4 of the Finance (No 2) Act 2005 (c. 22). Schedule 3B was inserted by section 23 of and paragraph 1 and 4 of Schedule 2 to the Finance Act 2003 (c.14) and was amended by section 103 of and paragraphs 3 to 10 of Schedule 22 to the Finance Act 2014 (c. 26). Schedule 3BA was inserted by section 103 of and paragraph 1 of Schedule 22 to the Finance Act 2014."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/2430/introduction",
    "retrieved_at": "2026-10-29T00:03:04.707911+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."
}