{
  "url": "https://openlegislation.uk/value-added-tax-annual-accounting-regulations-1996/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-annual-accounting-regulations-1996/introduction.json",
  "legislation": "uksi/1996/542",
  "legislation_title": "The Value Added Tax (Annual Accounting) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/value-added-tax-annual-accounting-regulations-1996",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 7th March 1996\nLaid before the House of Commons 7th March 1996\nComing into force in accordance with regulation 1 below\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 25(1) of, and paragraphs 2(1) and (11) of Schedule 11 to, the Value Added Tax Act 1994 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": "1994 c. 23; 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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/542/introduction",
    "retrieved_at": "2026-10-29T12:50:29.471054+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."
}