{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2005/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2005/introduction.json",
  "legislation": "uksi/2005/762",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2005",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 16th March 2005\nLaid before the House of Commons 16th March 2005\nComing into force in accordance with regulation 1\nThe Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 26(1), (3) and (4) of the Value Added Tax Act 1994, hereby make the following regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23; section 3(1) defines “taxable person” and 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/2005/762/introduction",
    "retrieved_at": "2026-10-29T05:03:18.155908+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."
}