{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2009/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2009/introduction.json",
  "legislation": "uksi/2009/586",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2009",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 10th March 2009\nLaid before the House of Commons 11th March 2009\nComing into force 1st April 2009\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 24(6), 25(1) and (6), 26(1), (3) and (4), 26B and 36(5) and (6) of, and paragraph 2(1), (10) 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. Section 24(6) was amended by section 17(2) of the Finance Act 2003 (c. 14). Section 26B was inserted by section 23 of the Finance Act 2002 (c. 23). Section 36(5) was amended by section 23 of the Finance Act 1998 (c. 36), section 15 of the Finance Act 1999 (c. 16), and sections 22(2), (3) and 141 of and Schedule 40 Part 2(1) to the Finance Act 2002 (c. 23). Section 36(6) was amended by section 23 of the Finance Act 1998 (c. 36). Paragraph 2(1) of Schedule 11 was amended by section 24 of the Finance Act 2002 (c. 23). Paragraph 2(10) of Schedule 11was amended by section 38 of the Finance Act 1996 (c. 8)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/586/introduction",
    "retrieved_at": "2026-10-29T03:15:37.658713+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."
}