{
  "url": "https://openlegislation.uk/value-added-tax-electronic-communications-incentives-regulations-2001/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-electronic-communications-incentives-regulations-2001/introduction.json",
  "legislation": "uksi/2001/759",
  "legislation_title": "The Value Added Tax (Electronic Communications) (Incentives) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/value-added-tax-electronic-communications-incentives-regulations-2001",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 7th March 2001\nLaid before the House of Commons 8th March 2001\nComing into force 1st April 2001\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by Schedule 38 to the Finance Act 2000, hereby make the following regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2000 c. 17; Schedule 38 is introduced by section 143(1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/759/introduction",
    "retrieved_at": "2026-10-29T07:58:59.764695+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."
}