{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2017/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2017/introduction.json",
  "legislation": "uksi/2017/295",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2017",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 7th March 2017\nLaid before the House of Commons 8th March 2017\nComing into force 1st April 2017\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 26B of the Value Added Tax Act 1994:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c.23 (“the Act”). Section 26B of the Act was inserted by section 23(1) of the Finance Act 2002 (c.23). Section 96(1) of the Act defines “the Commissioners” as meaning “the Commissioners of Customs and Excise” and “regulations” as meaning regulations made by the Commissioners under the Act. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c.11), section 50(1) of which 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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/295/introduction",
    "retrieved_at": "2026-10-28T23:13:51.792463+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."
}