{
  "url": "https://openlegislation.uk/value-added-tax-annual-accounting-regulations-1988/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-annual-accounting-regulations-1988/introduction.json",
  "legislation": "uksi/1988/886",
  "legislation_title": "The Value Added Tax (Annual Accounting) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/value-added-tax-annual-accounting-regulations-1988",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 16th May 1988\nLaid before the House of Commons 23rd May 1988\nComing into force 1st July 1988\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 14(1) and paragraph 2(1) of Schedule 7 to the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1983 c. 55; section 14(1) was amended by section 11(1) of the Finance Act 1987 (c. 16)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/886/introduction",
    "retrieved_at": "2026-10-29T16:06:33.166370+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."
}