{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2002/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2002/introduction.json",
  "legislation": "uksi/2002/1074",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2002",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 16th April 2002\nLaid before the House of Commons 17th April 2002\nComing into force 18th April 2002\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 26(1), (3) and (4) 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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1074/introduction",
    "retrieved_at": "2026-10-29T07:00:08.980217+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."
}