{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2019/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2019/introduction.json",
  "legislation": "uksi/2019/1048",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2019",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 25th June 2019\nLaid before the House of Commons 27th June 2019\nComing into force 1st September 2019\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraph 2(10)(b) to (e) and (11) of Schedule 11 to the Value Added Tax Act 1994.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23 (“the Act”). 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. Sub-paragraph (10)(d) and (e) of paragraph 2 of Schedule 11 was inserted by section 38(3) of the Finance Act 1996 (c. 8)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/1048/introduction",
    "retrieved_at": "2026-10-28T22:39:27.516089+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."
}