{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2003/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2003/introduction.json",
  "legislation": "uksi/2003/532",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2003",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "This Statutory Instrument has been made in consequence of a defect in S.I. 2002/3027 and is being issued free of charge to all known recipients of that Statutory Instrument.\nVALUE ADDED TAX\nMade 6th March 2003\nLaid before House of Commons 7th March 2003\nComing into force 1st April 2003\nThe Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 26(A)(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 26A was inserted by section 22(1) of the Finance Act 2002 (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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/532/introduction",
    "retrieved_at": "2026-10-29T06:30:30.508715+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."
}