{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-1997/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-1997/introduction.json",
  "legislation": "uksi/1997/1086",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 25th March 1997\nLaid before the House of Commons 26th March 1997\nComing into force 1st May 1997\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 24(6), 25(1) and (6), 26(1), (3) and (4), 36(5) and (6) and 49(2) and (3) of, and paragraph 2(1), (10) and (11) 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 36(5) was amended by section 39(4) of the Finance Act 1997 (c. 16); 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/1997/1086/introduction",
    "retrieved_at": "2026-10-29T12:09:25.024623+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."
}