{
  "url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987/introduction.json",
  "legislation": "uksi/1987/1427",
  "legislation_title": "The Value Added Tax (Cash Accounting) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 7th August 1987\nLaid before the House of Commons 17th August 1987\nComing into force 1st October 1987\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 14(1) and paragraph 2(3A) 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, as amended by section 11(2) of the Finance Act 1987 (c. 16)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1427/introduction",
    "retrieved_at": "2026-10-29T16:21:34.444065+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."
}