{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no5-regulations-1996/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no5-regulations-1996/introduction.json",
  "legislation": "uksi/1996/2960",
  "legislation_title": "The Value Added Tax (Amendment) (No.5) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no5-regulations-1996",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 26th November 1996\nLaid before the House of Commons 26th November 1996\nComing into force 17th December 1996\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 36(5) 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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2960/introduction",
    "retrieved_at": "2026-10-29T12:31:31.429912+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."
}