{
  "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1990/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1990/introduction.json",
  "legislation": "uksi/1990/420",
  "legislation_title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1990",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 2nd March 1990\nLaid before the House of Commons 9th March 1990\nComing into force 1st April 1990\nThe Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 14(1) and 48(1) of, and paragraph 2(3A) of Schedule 7 to, the Value Added Tax Act 1983and 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 was amended by, and paragraph 2(3A) of Schedule 7 was inserted by, section 11 of the Finance Act 1987 (c. 16) section 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/420/introduction",
    "retrieved_at": "2026-10-29T15:26:15.366342+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."
}