{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2025/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2025/introduction.json",
  "legislation": "uksi/2025/578",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2025",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 13th May 2025\nLaid before the House of Commons 14th May 2025\nComing into force 13th June 2025\nThe Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 25(1) 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 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 His Majesty’s Revenue and Customs by section 5 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 His Majesty’s Revenue and Customs. Section 25(1) of the Act was amended by paragraph 25(1) and (2) of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (c. 22)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/578/introduction",
    "retrieved_at": "2026-10-28T21:16:04.628577+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."
}