{
  "url": "https://openlegislation.uk/value-added-tax-etc-correction-of-errors-etc-regulations-2008/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-etc-correction-of-errors-etc-regulations-2008/introduction.json",
  "legislation": "uksi/2008/1482",
  "legislation_title": "The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/value-added-tax-etc-correction-of-errors-etc-regulations-2008",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Value Added Tax\nInsurance Premium Tax\nExcise\nLandfill Tax\nClimate Change Levy\nAggregates Levy\nMade 9th June 2008\nLaid before the House of Commons 10th June 2008\nComing into force 1st July 2008\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations exercising the powers conferred by Schedule 11 paragraphs 2(1), 2(10) and 2(11) to the Value Added Tax Act 1994, sections 54, 74(7) and 74(8) of the Finance Act 1994 and also sections 38(1) and 42(2) of that Act, sections 49, 71(8) and 71(9) of the Finance Act 1996, Schedule 6 paragraphs 41(1), 41(2) and 146(7) to the Finance Act 2000, and sections 25(1), 25(2) and 45(5) of the Finance Act 2001:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23; Schedule 11 paragraph 2(1) was amended by the Finance Act 2002 (c. 23) sections 24(1)(b)(ii), 24(5) and 141 and Schedule 40 Part 2(2), and S.I. 2003/3043 (C. 114). Schedule 11 paragraph 2(10) was amended by the Finance Act 1996 (c. 8) sections 38(1) and 38(3). Although section 96(1) defines “regulations” as those made by “the Commissioners” (of Customs and Excise) under the Act, section 50(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11) provides for the latter to be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1994 c. 9; sections 54, 74(7) and 74(8) of the Act relate to insurance premium tax, and sections 74(2) and 73(1) provide for relevant regulations to be made by “the Commissioners” (of Customs and Excise) (about which see footnote (a) above)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Sections 38(1) and 42(2) of the Act relate to air passenger duty, and section 42(1) defines “regulations” as those made by “the Commissioners”. The latter refers to those for Her Majesty’s Revenue and Customs given section 43(4) of the Act and section 1(1) of the Customs and Excise Management Act 1979 (c. 2), the latter as amended by Schedule 4 paragraph 22(b) to the Commissioners for Revenue and Customs Act 2005 (c. 11)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "1996 c. 8; sections 71(2) and 70(1) provide for regulations about landfill tax to be made by “the Commissioners” (of Customs and Excise) (about which see footnote (a) above)."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "2000 c. 17; Schedule 6 paragraph 41(1) was amended by the Finance Act 2003 (c. 14) sections 192(1), 192(2) and 216, and Schedule 43 Part 4(2). Schedule 6 paragraph 147 defines “the Commissioners” for climate change levy purposes as those of Customs and Excise (about which see footnote (a) above)."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "2001 c. 9; section 48(1) defines “the Commissioners” for aggregates levy purposes as those of Customs and Excise (about which see footnote (a) above)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1482/introduction",
    "retrieved_at": "2026-10-29T03:29:58.345466+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."
}