{
  "url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemesamendment-regulations-2005/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemesamendment-regulations-2005/introduction.json",
  "legislation": "uksi/2005/2009",
  "legislation_title": "The Value Added Tax (Disclosure of Avoidance Schemes)(Amendment) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemesamendment-regulations-2005",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 22nd July 2005\nLaid before the House of Commons 22nd July 2005\nComing into force 1st August 2005\nThe Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred on them by paragraphs 6(2), 6(3) 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; section 96 of that Act defines “the Commissioners” as meaning the Commissioners of Customs and Excise, “prescribed” as meaning prescribed by regulations and “regulations” as meaning regulations made by the Commissioners under the Act. Schedule 11A was inserted by section 19 of, and Schedule 2 to, the Finance Act 2004 (c. 12). The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/2009/introduction",
    "retrieved_at": "2026-10-29T04:55:30.160762+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."
}