{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2008/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2008/introduction.json",
  "legislation": "uksi/2008/556",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2008",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 5th March 2008\nLaid before the House of Commons 5th March 2008\nComing into force 1st April 2008\nThe Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by paragraph 2(3) of Schedule 11 to the Value Added Tax Act 1994, make the following Regulations:",
  "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 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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/556/introduction",
    "retrieved_at": "2026-10-29T03:35:23.099706+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."
}