{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2021/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2021/introduction.json",
  "legislation": "uksi/2021/986",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2021",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nMade 6th September 2021\nLaid before the House of Commons 7th September 2021\nComing into force 1st April 2022\nThe Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by paragraph 6(5) and (6) 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": "1994 c. 23 (“the Act”). Paragraph 6 of Schedule 11 was relevantly amended by section 62(3)(b) of the Finance (No. 2) Act 2017 (c. 23), paragraph 17(3) of Schedule 3 to the Taxation (Post-transition Period) Act 2020 (c. 26) and section 94 of the Finance Act 2021 (c. 26). 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/2021/986/introduction",
    "retrieved_at": "2026-10-28T22:09:29.793137+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."
}