{
  "url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2026/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2026/introduction.json",
  "legislation": "uksi/2026/765",
  "legislation_title": "The Value Added Tax (Amendment) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-regulations-2026",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 7th July 2026\nLaid before the House of Commons 8th July 2026\nComing into force 29th July 2026\nThe Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 26(3) and (4) of, and paragraph 15(4) of Schedule 9ZA 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) 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 26(4) was amended by paragraph 2 of Schedule 8 to the Finance (No. 3) Act 2010 (c. 33). Section 26 was amended by paragraph 26 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (c. 22) to omit the word “acquisitions” in subsection (1). That amendment came into force on IP completion day by virtue of regulation 4 of S.I. 2020/1642 but does not have effect in relation to acquisitions taking place before IP completion day by virtue of regulation 3(1) of S.I. 2019/105, as amended by S.I. 2020/1495. Schedule 9ZA to the Act was inserted by paragraph 2 of Schedule 2 to the Taxation (Post-transition Period) Act 2020 (c. 26) and paragraph 15(4) of Schedule 9ZA provides that section 26(1) has effect as if the reference to “input tax on supplies and importations” includes input tax on acquisitions in Northern Ireland from a member State."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/765/introduction",
    "retrieved_at": "2026-10-28T20:58:18.217935+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."
}