{
  "url": "https://openlegislation.uk/value-added-tax-distance-selling-amendments-regulations-2024/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-distance-selling-amendments-regulations-2024/introduction.json",
  "legislation": "uksi/2024/128",
  "legislation_title": "The Value Added Tax (Distance Selling) (Amendments) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/value-added-tax-distance-selling-amendments-regulations-2024",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 6th February 2024\nLaid before the House of Commons 7th February 2024\nComing into force 1st March 2024\nThe Treasury make these Regulations in exercise of the powers conferred by section 40A(7) of the Value Added Tax Act 1994.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23. Section 40A was inserted by section 3 of the Taxation (Post-transition Period) Act 2020 (c. 26). Subsection (7) of section 40A was inserted by Schedule 18 to the Finance Act 2021 (c. 26)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/128/introduction",
    "retrieved_at": "2026-10-28T21:35:10.396019+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."
}