{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2001/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2001/introduction.json",
  "legislation": "uksi/2001/630",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2001",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 1st March 2001\nLaid before the House of Commons 2nd March 2001\nComing into force 1st April 2001\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 16(1) and 25(1) of, and paragraph 2(1) 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 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/2001/630/introduction",
    "retrieved_at": "2026-10-29T08:00:33.962871+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."
}