{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2010/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2010/introduction.json",
  "legislation": "uksi/2010/559",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2010",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 2nd March 2010\nLaid before the House of Commons 3rd March 2010\nComing into force 1st April 2010\nThe Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 25(1) and 26(1), (3) and (4) of, and paragraph 2(1) of Schedule 11 to, the Value Added Tax Act 1994, section 132 of the Finance Act 1999 and section 135 of the Finance Act 2002 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; 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; paragraph 2(1) of Schedule 11 was amended by sections 24(1)(b) and 24(5) of the Finance Act 2002 (c. 23) with effect from 1 December 2003 by virtue of S.I. 2003/3043."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1999 c. 16; section 132 was amended by paragraph 156 of Schedule 17 to the Communications Act 2003 (c. 21)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "2002 c. 23; section 135 was amended by paragraphs 94 and 95 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 with effect from 18 April 2005 by virtue of S.I. 2005/1126 and by section 93 of the Finance Act 2007 (c. 11) with effect from 19 July 2007."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/559/introduction",
    "retrieved_at": "2026-10-29T02:50:21.716250+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."
}