{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-1999/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-1999/introduction.json",
  "legislation": "uksi/1999/438",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-1999",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 23rd February 1999\nLaid before the House of Commons 26th February 1999\nComing into force 1st April 1999\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 30(8) and 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/1999/438/introduction",
    "retrieved_at": "2026-10-29T11:00:24.794528+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."
}