{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1988/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1988/introduction.json",
  "legislation": "uksi/1988/2108",
  "legislation_title": "The Value Added Tax (General) (Amendment) (No. 2) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1988",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 2nd December 1988\nLaid before the House of Commons 9th December 1988\nComing into force 1st January 1989\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 14(1), 19(2) and 33(2) of, and paragraph 14 of Schedule 1 and paragraphs 2(1), 2(5) and 8(1) of Schedule 7 to, 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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/2108/introduction",
    "retrieved_at": "2026-10-29T15:53:44.103043+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."
}