{
  "url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-regulations-2004/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-regulations-2004/introduction.json",
  "legislation": "uksi/2004/1929",
  "legislation_title": "The Value Added Tax (Disclosure of Avoidance Schemes) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-regulations-2004",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 22nd July 2004\nLaid before the House of Commons 22nd July 2004\nComing into force 1st August 2004\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by paragraphs 6(2) and (3), 9(1) and 13 of Schedule 11A to the Value Added Tax Act 1994 hereby make the following regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23; Schedule 11A was inserted by the Finance Act 2004 (c. 12). See section 96 of the Act for the definitions of “prescribed” and “regulations”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1929/introduction",
    "retrieved_at": "2026-10-29T05:21:42.293443+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."
}