{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1987/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1987/introduction.json",
  "legislation": "uksi/1987/510",
  "legislation_title": "The Value Added Tax (General) (Amendment) (No. 2) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1987",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 24th March 1987\nLaid before the House of Commons 24th March 1987\nComing into force 1st April 1987\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 14(9) and 15 of the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1983 c. 55. As from 1st April 1987 section 15 is amended by a resolution passed by the House of Commons on 23rd March 1987 under the Provisional Collection of Taxes Act 1968(c. 2), section 1. This resolution has statutory effect but will cease to have effect on 5th August 1987 unless re-enacted in the Finance Act 1987."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/510/introduction",
    "retrieved_at": "2026-10-29T16:29:14.751186+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."
}