{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2006/regulation-1",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2006/regulation-1.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": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation and commencement",
  "text": "(1) These Regulations may be cited as the Value Added Tax (Amendment) Regulations 2006.\n(2) They come into force for the purposes of regulations 2 and 3 on 1st April 2006.\n(3) They come into force for the purposes of regulations 4 and 5 on 6th April 2006.\n(4) Regulation 4 applies to any reimportation of goods occurring once it is in force.\n(5) They amend the Value Added Tax Regulations 1995 as follows.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1995/2518; relevant amending instruments are S.I. 1996/542, 2000/634, 2001/630, 2001/677, 2002/1142, 2003/1069, 2003/2318, 2004/767."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/587/regulation/1",
    "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."
}