{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-1995/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-1995/introduction.json",
  "legislation": "uksi/1995/3147",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-1995",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 6th December 1995\nLaid before the House of Commons 6th December 1995\nComing into force 1st January 1996\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 26(1), (3) and 30(8) of, and paragraph 2(1) 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 under the Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/3147/introduction",
    "retrieved_at": "2026-10-29T12:56:40.826183+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."
}