{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2006/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2006/introduction.json",
  "legislation": "uksi/2006/587",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2006",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 7th March 2006\nLaid before the House of Commons 7th March 2006\nComing into force\nfor the purposes of regulations 2 & 3 1st April 2006\nfor the purposes of regulations 4 & 5 6th April 2006\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 16(1), 25(1) and 37(3) of, and paragraph 2(1) and (11) of Schedule 11 to, the Value Added Tax Act 1994:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs."
    },
    {
      "type": "footnote",
      "label": "f2",
      "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. Schedule 11 paragraph 2(1) was amended by section 24 of the Finance Act 2002 (c. 23)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/587/introduction",
    "retrieved_at": "2026-10-29T04:35:45.816129+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."
}