{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2007/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2007/introduction.json",
  "legislation": "uksi/2007/313",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "value added tax\nMade 7th February 2007\nLaid before the House of Commons 8th February 2007\nComing into force 1st March 2007\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 36(5)(f), (6)(b) and (7)(a) of the Value Added Tax Act 1994:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c.23; section 96(1) of the Act defines “the Commissioners” to mean “the Commissioners of Customs and Excise” and “regulations” as meaning regulations made by the Commissioners under the Act. Section 36(6)(b) and (7) were amended by section 23 of the Finance Act 1998 (c. 36). The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for 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 for Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/313/introduction",
    "retrieved_at": "2026-10-29T04:05:26.239831+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."
}