{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-1998/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-1998/introduction.json",
  "legislation": "uksi/1998/59",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 1998",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-1998",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 20th January 1998\nLaid before the House of Commons 21st January 1998\nComing into force 11th February 1998\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 80A(1), (3), (4), (5), (6) and (7) 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; 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; section 80A was inserted by section 46(2) of the Finance Act 1997 (c. 16)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/59/introduction",
    "retrieved_at": "2026-10-29T11:39:21.865314+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."
}